https://www.taxtmi.com/caselaws?id=181148 Welding electrodes used for maintenance and repair of plant and machinery in a sugar factory do not fall within the exhaustive definition of "capital goods" under Rule 2(a) of the CENVAT Credit Rules, 2004. The provision is limited to specified tariff headings and categories such as pollution control equipment, moulds and dies, components, spares and accessories of specified goods, refractories, tubes, pipes, fittings and storage tanks used in the factory. Applying its earlier view under the MODVAT/CENVAT regime, the Court treated welding electrodes as outside the statutory categories and concluded that CENVAT credit was not available. en-us Fri, 27 Feb 2015 00:00:00 +0530 Tue, 10 May 2016 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181148 Welding electrodes used for maintenance and repair of plant and machinery in a sugar factory do not fall within the exhaustive definition of "capital goods" under Rule 2(a) of the CENVAT Credit Rules, 2004. The provision is limited to specified tariff headings and categories such as pollution control equipment, moulds and dies, components, spares and accessories of specified goods, refractories, tubes, pipes, fittings and storage tanks used in the factory. Applying its earlier view under the MODVAT/CENVAT regime, the Court treated welding electrodes as outside the statutory categories and concluded that CENVAT credit was not available. Case-Laws Central Excise Fri, 27 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181148