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TMI Blog2013 (10) TMI 1190X X X X Extracts X X X X X X X X Extracts X X X X ..... as capital goods - the definition of capital goods in Rule 2(a) of the CENVAT Credit Rules,2004 has to be applied as the period involved i.e; from January, 2009 to April, 2009 and not the provisions of Rule 57Q of the erstwhile Central Excise Rules, 1944 - the Applicant could not able to make out a prima facie case for total waiver of the pre-deposit of the dues - the Applicant is directed to make ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sleeper: Credit of Rs.24,15,120/-; (ii) Rail: Credit of Rs.41,14,720/-; (iii) Electrical items: Credit of Rs.5,20,501/-. The ld. Advocate has submitted that initially they had claimed these items as capital goods which were installed in their factory premises and used in or in relation to the manufacture of finished goods, but later advanced an alternative argument considering it as inputs used in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he present case. The ld. AR referred to the findings of the ld. Commissioner in distinguishing the said judgments. 4. Heard both sides and perused the records. We find that initially, the Applicant has claimed the CENVAT Credit on the three items namely, PSC Railway Sleeper, Rails and Electrical items treating them as capital goods. We find that the judgments cited by the ld. Advocate for the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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