2006 (10) TMI 95

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....312.10 under the Tariff Act. 2. The following substantial question of law was framed at the time of admitting the appeal:-     "Whether rope asbestos and graphite asbestos used by the manufacturer for sealing the holes in their plant and machinery are covered under the definition of Capital goods in terms of Rule 2(b) of the erstwhile Cenvat Credit Rules, 2001 and, therefore, the credit was admissible or not on such rope asbestos and graphite asbestos under rule 3 of the Cenvat Credit Rules, 2001." 3. The assessee has availed cenvat credit in respect of the aforesaid two items considering it to be the capital goods and accessories used in the manufacturing of cement at its manufacturing plant for the period between August ....

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....oner (Appeals) allowing the respondent to avail cenvat credit in respect of both the items as capital goods considering them to be accessories of the main plant. The leaned counsel for the respondent positively asserted that it has not received any notice so far that any appeal has been filed against the order of the Commissioner. He also placed reliance on a Bench decision of this Court in 2006(3) WLC (Raj.)335 the Union of India Vs. M/s Aditya Cement & Anr. considering and interpreting the term "accessories" included in the definition of capital goods to be considered as a part of capital goods. Considering the object and purpose ofthe expression "used in the manufacturing of final product" in the light of Supreme Court decision rendered....