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TMI Blog2007 (5) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. Heard both sides. 3. The relevant facts, in brief, are as follows: (a) The appellant is engaged in the manufacture of News print, kraft paper and other varieties of paper falling under Chapter 48 of the Central Excise Tariff Act, 1985. (b) They have received several parts and components for the purpose of setting up a power plant, some of them falling under Chapters 82, 84, 85, & 90 and o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of Rule 2(b)(iii) and confirmed the demand of duty, along with interest and also imposed penalty. (f) The Commissioner (Appeals) upheld the order of original authority. 4.1 Learned advocate for the appellant submitted that though the goods falling under Chapter 72 did not directly become part of paper making plant, they were used in the power plant which was set up within the factory and the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I reproduce the definition of "capital goods" under Rule 2(b) of Cenvat Credit Rules, 2002 as under: "Capital goods" means - (i) all goods falling under chapter 82, Chapter 84, Chapter 85, Chapter 90, heading No. 68.02 and sub-heading No. 6801.10 of the First Schedule to the Tariff Act; (ii) pollution control equipment (iv) moulds and dies, (v) refractories and refractory materials (vi) tube ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the components, parts, accessories falling under Chapter 72, are also used in the power plant which is set up within the factory of the appellant. It is also not a case where these have been used in office and not in the factory. The ratio of the decision in the case of Southern Iron Steel Company Ltd. cited supra, relied by the learned advocate is relevant to this present case also. 9. Theref ..... X X X X Extracts X X X X X X X X Extracts X X X X
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