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TMI Blog2016 (12) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the fabrication of chimney, which is an integral part of the diesel generating set, particularly when the Pollution Control laws make it mandatory that all plants which emit effluents should be so equipped with apparatus which can reduce or get rid of the effluent gases. Therefore, any equipment used for the said purpose has to be treated as an accessory in terms of serial No.5 of the goods described in column (2) of the Table below Rule 57Q - there cannot be any doubt that the M.S. Angle and M.S. Channel are eligible for cenvat credit as they are covered under the definition of either capital goods under Section (2)(a)(A) or input under Section 2(k) of the Cenvat Credit Rules, 2004. In respect of admissibility of cenvat credit for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder: (i) The appellant has availed cenvat credit on various iron steel goods namely M.S. Angles, M.S. Channels, M.S. Joists, Plates, Beams. H.R. Coils. Etc. falling under Chapter 72 of the Central Excise Tariff Act considering the same as inputs used for manufacture/ fabrication of capital goods of Kiln (Rotary Furnace) and Power plant falling under Chapter 84 of the Central Excise Tariff Act. (ii) The appellant had also availed cenvat credit on welding electrodes used for the fabrication of aforesaid capital goods for use of the same within their factory for the manufacture of dutiable final product namely, Sponge Iron. (iii) The fabrication of Capital Goods at the relevant time covered in its ambit goods specified in Chapte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods, except light diesel oil, high speed diesel oil, motor spirit, commonly known as petrol and motor vehicles, used for providing any output service; Explanation 1. The light diesel oil, high speed diesel oil or motor spirit commonly known as petrol, shall not be treated as an input for any purpose whatsoever. Explanation 2.- Input include goods used in the manufacture of capital goods which are further used in the factory of the manufacturer . (v) In view of the aforesaid Explanation-2, the appellant is entitled to cenvat credit of duty paid by them on various inputs i.e. iron steel goods and welding electrodes used for fabrication of Kiln and Power plant. (vi) The definition of input was amended w.e.f. 07.07.2009 v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as under: 12. Inter alia observing that capital goods cab be machines, machinery, plant, equipment, apparatus, tools or appliances if any of these goods is used for producing or processing of any goods or for bringing about any change in the substance for the manufacture of final product, although this view was expressed in the light of the aforesaid noted definition of capital goods in the said Rule, which is not there in Rule 57Q, as applicable in the instant case, yet the user test evolved in the judgment, which is required to be satisfied to find out whether or not particular goods could be said to be capital goods, would apply on all fours to the facts of the present case, in fact, in para 6 of the said judgment, the court noted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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