TMI Blog2023 (7) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... e and against the revenue. It is deemed appropriate to allow these appeal in terms of the judgment passed by the Division Bench of this Court in Hindustan Zine Ltd. s case - application disposed off. - D.B. Central/excise Appeal No. 89/2009 - - - Dated:- 7-7-2023 - HON'BLE MR. JUSTICE VIJAY BISHNOI AND HON'BLE MR. JUSTICE RAJENDRA PRAKASH SONI For the Appellant(s) : Mr. Vinay Kothari For the Respondent(s) : Mr. Kuldeep Vaishnav JUDGMENT / ORDER 1. The matter comes up for consideration of application (Inward No. 1/23) preferred on behalf of the appellant with a prayer to decide this appeal in terms of the judgment dated 01.07.2008 passed by the Division Bench of this Court in Hindustan Zine Ltd. Vs. U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certain SLPs filed on behalf of the revenue before the Hon ble Supreme Court against the judgments of different High Courts are still pending, therefore, it would be appropriate to wait for the decision of the Hon ble Supreme Court on the points involved in this appeal. 6. Heard learned counsel for the parties. 7. Learned counsel for the appellant has submitted that the Oxygen Gas and Acetylene Gas are accessories of welding machine and are used for producing and processing of any goods and for bringing about the change in any substance for the manufacture of final product would be capital goods and would qualify for CENVAT Credit. It is further submitted that the judgment passed by this Court is in respect of welding electrodes is f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and would qualify for MODVAT credit. Then as per clause-b the components, spare parts and accessories of the goods mentioned above, would also be capital goods, and would qualify for MODVAT credit. Then moulds and dies, generating sets, and weigh etc. four also been held to be eligible for MODVAT credit, even if they are not used for producing the final product, or used for process of any product, for the manufacture of final product, or used for bringing about any change in any substance, for the manufacture of final product. The only requirement is, that the same should be used in the factory of the manufacturer, thus, it was held, that the language is to be interpreted very liberally. Then the contention of the Revenue, about the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, nor must they be directly and actually needed for turning out or the creation of goods. 11. In that case the Hon'ble Supreme Court even went to the extent of holding, that use of electrical equipments, like lighting, electrical humidifiers, exhaust fan etc. were also taken to be necessary equipment, to effectively carry on the manufacturing process. Thus, with the above, if the quoted part of the Judgment in JK Cotton's case is read, it becomes clear, that the expression in the manufacture of goods should normally encompass entire process carried on by the dealer, of converting raw materials into finished goods, where any particular process, or activity, is so integrally connected with the ultimate production of the good ..... X X X X Extracts X X X X X X X X Extracts X X X X
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