2011 (11) TMI 554

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....ateh Singh, DR, for the Respondent. ORDER The appellants are manufacturers of coated pipes. The point of dispute in this case is as to whether they are eligible for Cenvat credit in respect of parts of machinery conveyor wheel, tyre fill and filling tubes and flaps for the pipe coating plant and welding electrodes used for repair and maintenance of plant and machinery. The department denied ....

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....-Appeal dated 31-3-2011. Against this order of the Commissioner (Appeals), this appeal has been filed. 2. Heard both the sides in respect of the stay petition. 3. Ld. Counsel appearing for the appellant pleaded that so far as welding electrodes are concerned, there is judgment of Hon'ble Rajasthan High Court in the case of Hindustan Zinc Ltd. reported in 2008 (228) E.L.T. 517 (Raj.....

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....finition of capital goods, that the spare parts can be of any chapter heading, that the Cenvat credit demand is also time-barred as SCN has been issued after the expiry of one year from the relevant date and there are no ground for invoking extended period, that the impugned order is, therefore, not correct and the appellant has a strong prima facie case for waiver of pre-deposit of Cenvat credit ....

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.... are concerned, the pipe coating machine is covered by the definition of the capital goods. Therefore, the spares of the same would also be covered by the definition of the capital goods in view of clause (iii) of Rule 2(a)(A) of Cenvat Credit Rules. The spare parts of the capital goods falling under Chapters 82, 84, 85 & 90 can be of any heading. In view of this, I am of the prima facie view that....