2015 (2) TMI 1327

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....bunal, 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 Monnet Sugar Limited, Block Unn, Shamli, District Muzaffar Nagar, 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' as well as 'Input'. The claim was accepted by Tribunal allowing Assessee's appeal. 3. Before this Court, appellant has confined his claim for CENVAT Credit in respect to 'Welding Electrodes' contending....

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.... used in the factory of the manufacturer of the final products, but does not include any equipment or appliance used in an office;" Rules, 2004: "(a) "capital goods" means:- (A) All following goods, namely:- (i) all goods falling under Chapter 82, Chapter 84, Chapter 85, Chapter 90, heading No. 6805, grinding wheels and the like, and parts thereof falling under heading 6804 of the First Schedule of the Excise Tariff Act; (ii) pollution control equipment; (iii) components, spares and accessories of the goods specified at (i) and (ii) above; (iv) moulds and dies; jigs and fixtures; (v) refractories and refractory materials; (vi) tubes and pipes and fittings ....

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....ance used in office. There is one more aspect, i.e., Rule 2(b)(iii) of Rules, 2002 and Rule 2(a)(A)(iii) of Rules, 2004, which say that in respect to items mentioned in Rule 2(b)(i) and (ii) of Rules, 2002 and Rule 2(a)(A)(i) and (ii) of Rules, 2004, components, spares and accessories of the goods specified thereunder would also fall within the category of 'capital goods'. Having failed to point out application of any other provision under Rule 2 (b) of Rules, 2002 and Rule 2(a) of Rules, 2004, the stress on the part of Assessee was on the term 'components' under Rule 2 (b) (iii) of Rules, 2002 and 2(a)(A)(iii) of Rules,2004 and it is contended that 'Welding Electrodes', being used for maintenance and repair of machi....