TMI Blog2005 (6) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... hines, therefore, become components and these become component, spare or accessories of the goods specified under Serial Nos. 1 to 4 of Rule 57Q of the Central Excise Rules. On a specific query from the Bench that welding electrodes are part, component or accessory of which machines. Counsel appearing on behalf of the appellants could not explain this situation. There is no material produced by the appellants shw (sic) that claimed welding electrodes all used for the purpose other than maintenance. As such, welding electrodes are used in the maintenance of the capital goods and under the provisions of Rule 57Q of the Central Excise Rules, 1944, the goods used for maintenance are not covered. Thus, we hold that appellants are not entitled fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as part of the machines. The appellants relied upon the decision of the Tribunal in the case of Philips Carbon Black Ltd. v. CCE, Bolpur [2004 (175) E.L.T. 335 (Tri.) = 2003 (59) RLT 563]. 5. The contention of the Revenue is that as per the definition of the Rule 57Q of the Central Excise Rules, 1944 during the period in question, only specified goods used in the factory of manufacture of final products are eligible for Modvat credit as capital goods. The welding electrodes are specified under sub-heading 8311 00 of the Central Excise Tariff. This sub-heading is not covered under the definition of capital goods as provided under Rule 57Q of the Central Excise Rules. The Revenue also argued that these welding electrodes cannot be held to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing under heading Nos. 82.02 to 82.11; All goods specified in the Schedule to the Central Excise Tariff Act, 1985 (5 to 1986), other than the following, namely : - (i) all goods falling under Chapter 24; and (ii) all goods falling under heading Nos. 36.05 or 37.06. (iii) ingots and billets of non-alloy steel falling under sub-heading Nos. 7206.90 and 7207.90, manufactured in an induction furnace unit, whether or not any other goods are produced in such induction furnace, and hot re-rolled products of non-alloy steel falling under sub-heading Nos. 7211.11, 7211.19, 7211.30, 7211.52, 7211.59, 7211.60, 7211.92, 7211.99, 7213.90, 7214.90 7215.90, 7216.10 and 7216.90 on which duty is paid under section 3A of the Central Excise Act, 1944 (1 of 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar's Words Phrases of Excise Customs, the meaning of 'component', 'part' and 'accessory' is as under : Component - It means one of the parts of a sub-assembly or assembly of which a manufactured product is made up and into which it may resolved. Part - A piece or portion of a whole Accessory Assembly - A part, sub-assembly or that can contribute to the effectiveness of a piece of equipment without changing its basic sanction, may be used for testing, adjusting, calibrating, recording or other purposes. 7. On a specific query from the Bench that welding electrodes are part, component or accessory of which machines. Counsel appearing on behalf of the appellants could not explain this situation. There is no material ..... X X X X Extracts X X X X X X X X Extracts X X X X
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