9911796707
TMI Blog2011 (4) TMI 1098X X X X Extracts X X X X X X X X Extracts X X X X ..... eligible for CENVAT credit under Rule 2 of the CENVAT Credit Rules, 2002 - Counsel for Central Excise and Customs would submit that the CESTAT had misconstrued Rule 2 of CENVAT Rules and the Explanation thereof; and, in the light of the findings of the original authority that the goods in question were used for repairs of machinery, they did not fall within the ambit of “capital goods” under Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act, appeal is dismissed X X X X Extracts X X X X X X X X Extracts X X X X ..... digarh-II v. National Fertilizers Ltd. - (2002) 79 ECC 758 = 2002 (140) E.L.T. 372 (P & H) and the judgment of the Tribunal in Jaypee Rwea Plant v. CCE, Raipur - 2003 (57) RLT 739 (LB) = 2003 (159) E.L.T. 553 (Tri. - LB), held that the Revenue's appeals were liable to be rejected. The CESTAT noted that the Commissioner (Appeals) had gone into great detail, and had applied the provisions of the Exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pter 82, Chapter 84, Chapter 85, Chapter 90, heading No. 68.02 and sub-heading No. 6801.10 of the First Schedule to the Tariff Act; (ii) components, spares and accessories of the goods specified at (i) above; (iii) moulds and dies; used in the factory of the manufacturer of the final products, but does not include any equipment or appliance used in an office. 4. It is evident therefrom th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure of the final product, must not be lost sight of. It is only goods mentioned in clauses (i) to (iii) of Rule 2(b), and which are used in the manufacturer's factory, which fall within the ambit of "capital goods". The goods in question are, admittedly, used in the repairs of capital goods in the factory of the manufacturer and, as such, fall within the ambit of Section 2(b)(ii) of the CENVAT Cre ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
