2003 (12) TMI 247

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....lding electrodes are used to repair the pitting and restore the surface to its original state. The appellant took credit of the duty paid on these electrodes in terms of a declaration that it filed under Rule 57T. Following issue of notice, the Assistant Commissioner, whose order has been confirmed by the Commissioner (Appeals), held that electrodes were not capital goods, because they were used for repairing piercing dies and therefore were not used for producing or processing any goods or for bringing about any change in any substance in the manufacture of the final product. Hence this appeal. 2. The representative of the appellant relies upon the decision of the Larger Bench of this Tribunal in Jawahar Mills Ltd v. CCE - 1999 (108) E.....

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....h greatest possible respect, I find myself unable to agree with the views expressed by this Bench. The sole ground for holding welding electrodes not to be capital goods is that welding electrodes used to repair or maintenance of the capital goods is that the repair and maintenance of plant is not done when the machinery is in operation, and such electrodes therefore cannot be considered to have been used in relation to the manufacture of the final product. Clause (d) of Rule 57AA of the rules as it stood at the relevant time defined "inputs" to be all goods except high speed diesel and motor spirit used in or in relation to the manufacture of the final products, whether directly or indirectly, including various specified items such as acce....