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TMI Blog2013 (12) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... main dispute in this case is about eligibility for cenvat credit of distribution control system of co-generator, which is used as part of the distribution control system of machines and welding machines. All these items of capital goods were received in the appellant's factory in December, 1995 and the appellant took total cenvat credit of Rs.5,94,395/- in respect of the same in accordance with the provisions of Central Excise Rules. In addition to this, the appellant took cenvat credit of Rs.28,926/- in respect of high speed diesel and took cenvat credit of Rs.10,074/- in respect of some other inputs and on the basis of invoices which were not in their name. The department was of the view that the appellant are not eligible for cenvat cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e invoice is an item classifiable under Heading No.90.32 of the Tariff, that this item is used for meter protection and safety of transformer and generator, that the definition of capital goods as given in Rule 57Q of the Central Excise Rules covered the goods falling under Heading 90.32 of the Tariff, that in view of this, the denial of cenvat credit in respect of this item is not sustainable, that as regards co-generator system the same is part of the distribution control system of power generation system as it is used to charge DCS by giving electricity supply, that this item being a component of the distribution control system of power generation system would also be covered by definition of capital goods as stood during the period of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding No.90.32, the same was specifically covered by the definition of capital goods and the low frequency transmission system, which is part of the DCS System, would also covered by the definition of capital goods. In view of this, I hold that denial of capital goods is not sustainable. As the same specifically covered by definition of capital goods during the period of dispute. 6. As regards the welding machines and welding electrodes, the same were being used for repair and maintenance of the plant and machinery, I find that the Larger Bench of the Tribunal in the case of Jawahar Mills Ltd. reported in 1999 (108) ELT 47 (Tribunal) has specifically held that welding electrodes and welding machines is eligible for cenvat credit. This judge ..... X X X X Extracts X X X X X X X X Extracts X X X X
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