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TMI Blog2013 (11) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. ORDER This is an application seeking waiver of the condition of pre-deposit of duty demand of Rs. 30,027/- and the equal amount of penalty as a pre-condition to hearing of the appeal. 2. The appellant during the relevant period claimed Cenvat credit in relation to the excise duty paid on JO truck used for transporting the raw materials within the manufacturing unit. Cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal to justify the waiver of the condition of pre-deposit of duty demand, interest and penalty. 4. Shri I. Beg, ld. DR for the Revenue on the contrary has opposed the application. He has taken us through the definition of "capital goods" and "input" and submits that JO truck neither falls within the definition of 'capital goods' nor it is an 'input' by nature. He submits that capital goods are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether directly or indirectly and whether contained in the final product or not and includes lubricating oils, greases, cutting oils, coolants, accessories of the final products cleared along with the final product, goods used as paint, or as packing material, or as fuel, or for generation of electricity or steam used in or in relation to manufacture of final products or for any other purpose, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty paid in relation to the capital goods or inputs. Use of word "or" in Rule 3 disjoins capital goods from inputs, as such prima facie, we are of the view that if the manufacturer/assessee has paid excise duty while procuring either the "capital goods" or the "inputs" he shall be entitled to avail Cenvat credit in respect of the same. Therefore, we find that appellant has been able to make out a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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