2011 (3) TMI 349

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pellant. [Judgment per : Ramesh Ranganathan, J.]. - This appeal, under Section 35G of the Central Excise Act, 1944, is preferred against final order No. 1314 of 2007 dated 16-11-2007 of the Customs, Excise and Service Tax Appellate Tribunal, Bangalore (CESTAT) which arose out of the order in appeal No. E/806/2005, dated 24-3-2005 passed by the Commissioner of Customs & Central Excise (Appeal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l in Jaypee Rewa Plant v. CCE, Raipur (2003) 56 RLT 152 (LB.) = 2003 (159) E.L.T. 553 (Tri.-LB), held that the Revenue's appeals were liable to be rejected. The CESTAT noted that, the Commissioner (Appeals) had gone into great detail, and had applied the provisions of the Explanation 2 to Rule 2 of the Cenvat Credit Rules and the Board's Circular No. 31/90-CS8 dated 31-5-1990. 2. Before us....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to the Tariff Act; (ii) components, spares and accessories of the goods specified at (i) above; (iii) moulds and dies; used in the factory of the manufacturer of the final products, but does not include any equipment or appliance used in an office. 4. It is evident therefrom that "capital goods" would not only include goods falling under Chapters 82, 84, 85 and 90 of the....