2008 (2) TMI 155

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..... oviding structural support to any capital goods, would be eligible as capital goods credit as per Rule 2(b)(iii) - by virtue of Explanation 2 ibid, sheets, angles etc. items would qualify as ‘inputs’ also for the benefit of credit - E/810/2005 - 108/2008 - Dated:- 13-2-2008 - Shri P.G. Chacko, Member (J) [Order per]- This appeal filed by the assessee is against denial of Cenvat credit of .....

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..... Cenvat Credit Rules, 2002. This provision reads as under :- "(b) '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; (iii) components, spares and accessories of the goods specified at (i) and (ii) above." 2. The appel .....

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..... s falling under sub-clause (iii). Alternatively, it is submitted that these items may be accepted as 'inputs' under Rule 2(g) read with Explanation 2. Learned SDR reiterates the findings of the appellate Commissioner. 4. In the case of Bellary Steel Alloys Ltd. v. Commissioner of Central Excise, Belgaum [2005 (180) E.L.T. 92 (Tri.-Bang.)] cited by learned Counsel, angles, channels, sheet .....

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..... f such goods were covered under Rule 2(b)(iii). Hence, it appears, Cenvat credit on the said items (channels, angles etc.) is admissible to the appellants in terms of Rule 2(b) of the CCR, 2002. The assessee has been claiming under this provision all throughout. 5. Today, learned Counsel has made an alternative submission on the strength of Explanation 2 to Rule 2(g). Rule 2(g) of the CCR, 200 .....

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..... n for the underlying cables, the false flooring components can be treated as accessories to such cables and hence covered by the definition of capital goods under Rule 2(b)(iii). 7. In the result, the appeal succeeds. The impugned order, insofar as it relates to the above items in question, is set aside and this appeal is allowed. (Dictated and pronounced in open Court) - - TaxTMI - TMITa .....

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