TaxTMI 
TaxTMI 
2017 (9) TMI 338
X X X X Extracts X X X X
X X X X Extracts X X X X
....cs Ltd., is in appeal against denial of credit on: (a) Cleaning wire is used in Gemini-II glue dispenser machine for cleaning of the nozzle (used for dispensing of glue). (b) Push rod is used in radial machine to push the electronic components (like capacitors) in the PCB Board (board with pre-printed circuits on which all the components are placed) during PCB assembly process. (c) Paints is us....
X X X X Extracts X X X X
X X X X Extracts X X X X
....al time which read as follows: "Capital goods have been defined in Rule 2 of Cenvat Credit Rules, 2004 (Fifth Amendment) Rules, 2006 definition, a) "capital goods" means:- (A) the following goods, namely:- (i) all goods falling under Chapter 82, Chapter 84, Chapter 85, Chapter 90, heading No. 68.05 grinding wheels and the like, and parts thereof falling under heading 6804 of the First Sche....
X X X X Extracts X X X X
X X X X Extracts X X X X
..... 3. Learned AR relied on the impugned order. 4. I have considered the rival submissions. The Commissioner (Appeals) in the impugned order has denied the benefit on two grounds, firstly, for the reason that these items have not been capitalized in the balance sheet of the appellant. Secondly, he has held that these items are not used as component, spare and accessories of capital goods or pollut....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nt, coupling is used in radial machine to couple the leadscrew and spring is used in all machines in auto insertion department. Since the specific uses have been pointed out by the appellant, the impugned order makes a generic comments that the goods are not used as component or accessories of the capital goods. Learned counsel has further pointed out that these items have been specifically allowe....