2017 (1) TMI 1020

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....(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 Oudh sugar Mills, Ltd. And M/s Gobind sugar Mills 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 ....

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....e factory of the manufacturer Description of final products 1 2 3 1 All goods falling under heading Nos. 82.02 to 82.11; All goods specified in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than the following, namely :( i) all goods falling under Chapter 24; and (ii) all goods falling under heading Nos. 36.05 or 37.06. (iii) ingots and billets of nonalloy steel falling under sub heading Nos. 7206.90 and 7207.90, manufactured in an induction furnace unit, whether or not any other goods are produced in such induction furnace, and hot rerolled products of nonalloy steel falling under subheading Nos. 7211.11, 7211.19, 7211.30, 7211.52, 7211.59, 7211.60, 7211.92, 7211.99, 7213.90, 7214.90, 7215.90, 7....

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....ike goods falling under subheading No. 6801.10;   11 Goods falling under heading No. 68.02; and   12 Lubricating oils, greases, cutting oils and coolants.     (2)(i) The manufacturer of the final products shall be allowed credit of the duty of excise or the additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as "specified duty") paid on the capital goods. (ii) The manufacture availing of the credit may utilise the same for payment of duty of excise payable on the final products manufactured in his factory. (3) Notwithstanding anything contained in sub-rule (1), the manufacturer of the final products shall be allo....

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....and 12 of column (2) of the Table below sub-rule (1)] and received in the factory on or after the 1st day of January, 1996, shall not be taken on a date prior to the date on which such capital goods are installed or, as the case may be, used for manufacturer or a person designated by him for this purpose. (8) Notwithstanding anything contained in sub-rule (7), a manufacturer intending to remove the capital goods from his factory for home consumption or for export, prior to their being installed or used, as the case may be, shall be allowed to take credit on the date on which such capital goods are so removed by him from his factory on payment of the appropriate duty of excise leviable thereon as provided in rule 57S." 5. It is p....