2017 (1) TMI 974

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....eferred to as "Tribunal") allowing appeal of Assessee holding that 'Welding Electrode' is eligible for CENVAT Credit. 2. The Assessee, i.e., M/s Bajaj Hindustan Ltd., 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' would not fall in the category of 'Capital Goods' under the provisions of Rule 57-Q of Central Excise Rules, 1944 (hereinafter referred to as "Rules, 1944"). The question of law on which t....

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....reinafter referred to as "Rules, 2004"). The term 'Capital Goods' was defined in Rule 2 (b) of Rules, 2002 and Rule 2(a) of Rules, 2004 as under: Rules, 2002: "(b) "capital goods" means:- (i) all goods falling under Chapter 82, Chapter 84, Chapter 85, Chapter 90, heading No. 68.05 and sub-heading No. 6801.10 of the First Schedule to the Tariff Act; (ii) pollution control equipment; (iii) components, spares and accessories of the goods specified at (i) and (ii) above; (iv) moulds and dies; (v) refractories and refractory materials; (vi) tubes and pipes and fittings thereof; and (vii) storage tank, used in the factory of the manufacturer of the final products, but does not include any equipment or appliance used in....

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....s, 2004 is exhaustive in the sense that it clearly specifies what 'capital goods' would mean. The items which fall under certain chapters of Central Excise Tariff Act are specifiably mentioned in Rule 2(b)(i) of Rules, 2002 and Rule 2(a)(A)(i) of Rules, 2004. Then comes pollution control equipment', moulds and dies, jigs and fixtures, refractories and refractory material, tubes and pipes and fittings thereof and storage tank. All these things, if used in the factory of manufacturer of final products, or, for providing output service, would mean 'capital goods'. However, it would not include any equipment or appliance used in office. There is one more aspect, i.e., Rule 2(b)(iii) of Rules, 2002 and Rule 2(a)(A)(iii) of Ru....