Admissibility of credit on capital goods and inputs and to state that the Tribunal has ruled that 'capital goods

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....e landmark judgement of the CESTAT Larger Bench in the case of Vandana Global Ltd. V/s CCE, Raipur [2010-TIOL-624-CESTAT-DEL-LB] delivered on 30.04.10, on admissibility of credit on capital goods and inputs and to state that the Tribunal has ruled that 'capital goods' defined in the CENVAT Credit Rules, in the context of providing credit of duty paid, have to be excisable goods. Whether a particul....

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....ase of Vikram Cement V/s CCE, Indore [2009(242) ELT 545 (Tri-Del)], where the Tribunal held that credit on welding electrodes used for repair and maintenance, is not available as input. It may also be noted that in the case of Vikram Cements V/s CCE, Indore [2005(187) ELT 145 (SC)], it has been conclusively held by the Apex Court that the definition of capital goods is not inclusive and only the i....