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TMI Blog2015 (9) TMI 824X X X X Extracts X X X X X X X X Extracts X X X X ..... gs 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(b)(iii) of Rules, 2002 and Rule 2(a)(A)(iii) of Rules, 2004, which say that in respect to items mentioned in Rule 2(b)(i) and (ii) of Rules, 2002 and 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'. - For the reasons given in the judgment in M/S Upper Ganges Sugar & Industries Ltd. Vs. Commissioner Customs & Central Excise (2015 (5) TMI 569 - ALLAHABAD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal was admitted vide order dated 21.10.2009, required to be decided by this Court, is: (i) 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 July' 2004 to September' 2004. This Court finds that in the period of July' 2004 to 9.9.2004, matter of CENVAT Credit was governed by CENVAT Credit Rules, 2002 (hereinafter referred to as Rules, 2002 ) and thereafter by CENVAT Credit Rules, 2004 (hereinafter referred to as Rules, 2004 ). The term 'Capital Goods' was defined in Rule 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (B) motor vehicle registered in the name of provider of output service for providing taxable service as specified in sub-clauses (f), (n), (o), (zr), (zzp), (zzt) and (zzw) of clause (105) of section 65 of the Finance Act; 5. It is admitted by the parties that the Heading of Chapter 8311 is not included specifically in the definition of 'capital goods'. The Assessee, however, relied on Rule 2(b)(iii) of Rules, 2002 and Rule 2(a)(A)(iii) of Rules, 2004, and contended that 'Welding Electrodes' would come within the term 'components' so as to fall within the category of 'capital goods'. 6. The definition of 'capital goods' under Rule 2(b) of Rules, 2002 and Rule 2(a) of Rules, 2004 is exhaust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods'. We find that 'capital goods' as defined under Rule 2(b) of Rules, 2002 and 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. 7. Considering a similar argument in the context of Rule 57-Q of Rules, 1944, as it stood in 1999, similar question and submissions have already been considered by this Court recently in Central Excise Appeal No. 135 of 2005 (M/s Upper Ganges Sugar Industries Ltd. Vs. Commissioner Customs Central Excise) decided on 25.2.2015. 8. For the reasons given in the judgment dated 25.2.2015 in M/S Upper Ganges Sugar Industries Ltd. Vs. Commissioner Customs Central Excise (supra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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