2015 (8) TMI 1003

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....Custom, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as "Tribunal") allowing appeal of Assessee holding that 'Welding Electrode' is eligible for CENVAT Credit. 2. The Assessee, i.e., M/s U.P. State Sugar Corporation Limited, Village Bidvi, P.B. No. 27, District Saharanpur, which is an Industry engaged in manufacture of Sugar, had claimed that 'Welding Electrode' is specified under Head 8311.00 of Central Excise Tariff and used in repair and maintenance of 'Machines', therefore, would fall within the category of 'Capital Goods'. The claim was accepted by Tribunal allowing Assessee's appeal. 3. Before this Court, appellant has contended that 'Welding Electrodes&#39....

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....e; or (2) for providing output service;" (B) motor vehicle registered in the name of provider of output service for providing taxable service as specified in sub-clauses (f), (n), (o), (zr), (zzp), (zzt) and (zzw) of clause (105) of section 65 of the Finance Act; 5. It is admitted by the parties that the Heading of Chapter 8311 is not included specifically in the definition of 'capital goods'. The Assessee, however, relied on Rule 2(a)(A)(iii) of Rules, 2004, and contended that 'Welding Electrodes' would come within the term 'components' so as to fall within the category of 'capital goods'. 6. The definition of 'capital goods' under Rule 2(a) of Rules, 2004 is exhaustive in the sense that ....