2009 (7) TMI 1046

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ORDER Heard both sides. 2. Revenue filed this Appeal against the impugned order whereby the credit in respect of welding electrodes was allowed as capital goods and credit is allowed in respect of foundation bolts. 3. The contention of Revenue is that the division Bench of the Tribunal in the case of SAIL v. CCE, Ranchi - 2008 (222) E.L.T. 233 (Tri.-Kolkata) held that the benefit of Mod....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n the case of Triveni Engg. & Industries Ltd. v. CCE, Meerut - 2005 (186) E.L.T. 158 (Tri.-LB) whereby it is held that the welding electrodes are not covered under the definition of capital goods as provided under Rule 57Q of Central Excise Rules. 4. The contention of Respondent is that Hon'ble Rajasthan High Court in another case i.e. Hindusthan Zinc Ltd. v. UOI - 2008 (228) E.L.T. 517 (Raj.) ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es as capital goods. This issue also came before the Tribunal in the case of SAIL v. CCE, Ranchi - 2008 (222) E.L.T. 233 whereby after considering the earlier decision on the issue the Tribunal held that the credit is not available. On the Appeal filed by SAIL the Hon'ble Supreme Court dismissed the Appeal after condoning the delay. The same is reported as SAIL v. CCE - 2008 (229) E.L.T. A127 (S.C....