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TMI Blog2015 (8) TMI 1003X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the factory of manufacturer of final products, or, for providing output service, would mean 'capital goods'. However, it would not include any equipment or appliance used in office. There is one more aspect, i.e., Rule 2(a)(A)(iii) of Rules, 2004, which says that in respect to items mentioned in Rule 2(a)(A)(i) and (ii) of Rules, 2004, components, spares and accessories of the goods specified thereunder would also fall within the category of 'capital goods'. - 'capital goods' as defined under Rule 2(a) of Rules 2004, in substance, are pari-materia with the 'capital goods' specified in Rule 57-Q of Rules, 1944 and there is no substantial difference therein. - Decision in the case of M/s Upper Ganges Sugar & Industries Ltd. Vs. Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as Rules, 1944 ). The question of law required to be decided by this Court, is: Whether Cenvat Credit is admissible on Welding Electrodes (falling under Chapter Heading No. 8311.00) as Capital goods used in the repair and maintenance notwithstanding the ruling of the Hon'ble Supreme Court? 4. The period of dispute for which CENVAT Credit has been accepted is from November' 2004 to September' 2005. During this period, matter of CENVAT Credit was governed by CENVAT Credit Rules, 2004 (hereinafter referred to as Rules, 2004 ) and term 'Capital Goods' was defined in Rule 2(a) of Rules, 2004 as under: (a) capital goods means:- (A) All following goods, namely:- (i) all goods falling under Chapter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tariff Act are specifiably mentioned in Rule 2(a)(A)(i) of Rules, 2004. Then comes pollution control equipment', moulds and dies, jigs and fixtures, refractories and refractory material, tubes and pipes and fittings thereof and storage tank. All these things, if used in the factory of manufacturer of final products, or, for providing output service, would mean 'capital goods'. However, it would not include any equipment or appliance used in office. There is one more aspect, i.e., Rule 2(a)(A)(iii) of Rules, 2004, which says that in respect to items mentioned in Rule 2(a)(A)(i) and (ii) of Rules, 2004, components, spares and accessories of the goods specified thereunder would also fall within the category of 'capital goods& ..... X X X X Extracts X X X X X X X X Extracts X X X X
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