2007 (12) TMI 402

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....or the Appellant. Ms. Archna P. Tiwari, Jt. CDR & Shri B.S. Suhag, JDR, for the Respondent. [Order]. -  In all the appeals the common issue is involved, they are therefore taken up together. The appeals are filed against the impugned orders whereby the credit in respect of welding electrodes, copper tubes, plain plates/sheets, paint and DA gas was denied. 2. I find that the i....

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.... appellant is that credit was denied on the ground that the same are not eligible as components of capital goods and the appellants have not mentioned the exact use or place where the pipes are used. 5. The contention is that as per the definition of the capital goods under the CENVAT Credit Rules, 2002, the capital goods means all specified goods and tubes and pipes and fittings thereof, ....

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....ts, the contention of the appellant is that the same are used in the fabrication of parts of capital goods and this fact is not denied by the lower authorities. The credit was denied on the ground that there is no provisions under the CENVAT Credit Rules for allowing credit on raw material of capital goods. The contention is that as per the definition of inputs under the CENVAT Credit Rules, the g....

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....the machines. Further, the definition of inputs during the relevant period also includes goods used in the manufacture of capital goods which are further used in the manufacture. In these circumstances, denial of credit in respect of sheets and plates is not sustainable and hence set aside. 11. In respect of denial of credit in respect of paints, I find that the paint is specifically inclu....