TMI Blog2005 (6) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... a copy of the assessee's Memorandum of Appeal filed with the lower appellate authority, a day's time was given. Accordingly, the matter has arisen today. 2. Examined the records including the above Memorandum of Appeal and heard both sides. Capital goods credit of Rs. 20,800/- was allowed to the respondents by the lower appellate authority in respect of "plastic crates" (SH 3923.90) for the per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Supreme Court's decision did not consider any machinery or any part or accessory thereof, as input. This ground has been reiterated today by ld. SDR. It is submitted by ld. counsel for the respondents that the definition of "input" under Rule 2(f) of the Cenvat Credit Rules, 2001 and under the corresponding provision of the Cenvat Credit Rules, 2002 is wide enough to include any goods (ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 82, Chapter 84, Chapter 85, Chapter 90, heading No. 68.02 and sub-heading No. 6801.10 of the First Schedule to the Tariff Act; (i) Components, spares and accessories of the goods specified at (i) above; (ii) moulds and dies; (iii) refractories and refractory materials; (iv) tubes and pipes and fitting thereof; (v) pollution control equipment; and ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod October 1999. I have found nothing in parallel between the scope of capital goods under Rule 57Q and under Rule 2 ibid. Hence the cited case law is inapplicable. The question which now arises is whether input duty credit could be allowed in lieu of capital goods credit. The lower appellate authority has granted this benefit by relying on the Supreme Court's decision in J.K. Cotton Spinning an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Cenvat Credit Rules, 2001/2002 cannot be extended so as to encompass the goods which are conventionally regarded as capital goods. There is a clear diving line between the two and this aspect was not subject-matter of J.K. Cotton Spinning and Weaving Mills (supra). This apart, the alternative plea of input duty credit is being raised for the first time before the Tribunal. I have seen the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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