2015 (2) TMI 1326

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....1. This appeal under Section 35G of Central Excise Act, 1944 (hereinafter referred to as "Act, 1944") has come up at the instance of Revenue against the judgment and order dated 2.12.2010 passed by Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as "Tribunal") in Appeal No. E/279/2009-SM(BR) whereby it has allowed the claim of Assessee for entitlement of MODV....

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....) came into existence and the definition of "capital goods" and "input" is contained in Rule 2 (a) and (k), thereof, but for the purpose of present appeal, learned counsels for parties did not dispute that there is no substantial difference in the aforesaid definitions, so far as the question of welding electrodes used in repair and maintenance in Sugar Mill is concerned and, therefore, the judgme....