2003 (12) TMI 533

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.... Shri Rajesh Chhibber, Advocate, for the Respondent. [Order]. -  Heard both sides. 2. The Revenue seeks to challenge the findings arrived at by the learned Commissioner (Appeals) in allowing the Modvat credit in respect of the welding electrodes under the category of capital goods under Rule 57Q of the Central Excise Rules. It is noticed that the learned counsel has placed rel....

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....r Rule 57Q i.e., capital goods which was not under discussion in the Jay Pee Rewa case (supra). The learned D.R. also pleaded that the goods viz. welding electrodes fall under Chapter 83. This is not specified in the list of items under Rule 57Q. Countering this argument, learned Advocate has submitted that being part of any machinery listed in (A) to (C) component parts falling under any Chapter ....

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....cessories' of the capital goods is wide and even when these are used as replacement of worn out components or part of the capital goods installed in the factory, the same would cover under the category of all parts. The term 'all parts' would cover not only parts which were essential for functional operation of the machines but also those which are used even for supporting the machines to its foun....