9911796707
TMI Blog2016 (12) TMI 777X X X X Extracts X X X X X X X X Extracts X X X X ..... ich are used for repair and miantenance of plant and machinery, are part of manufacturing process and are eligible to modvat Credit - it is further held that the welding electrodes used by the appellants in repair and maintenance and fabrication of machinery parts are eligible inputs. I also find that as the present issue is interpretational, extended period of limitation, is not invocable - appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the duty paid on inputs and capital goods in terms of Rule-3 of the Cenvat Credit Rules, 2002. On scrutiny of monthly ER-1 returns for the month of April 2005 to May, 2005, it has been observed that the party had wrongly taken and utilised cenvat credit on capital goods on the product namely M.S. Plate (7216.10/7219.10/7208.11/710.10), Angle/M.S. Angle (7216.10/7214.90), Girder (7216.10), H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ducts, but does not include any equipment appliance used in an office. From the above, it appears that M.S. Plate (7216.10/7219.10/7208.11/710.10), Angle/M.S. Angle (7216.10/7214.90), Girder (7216.10), H.R. Coils (7208.39) Welding Electrodes (8311.00) are not covered by the definition of capital goods as defined under Rule 2(a) of the Cenvat Credit Rules 2004. Therefore, Cenvat Credit is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther held that the welding electrodes used by the appellants in repair and maintenance and fabrication of machinery parts are eligible inputs. I also find that as the present issue is interpretational, extended period of limitation, is not invocable. Following the ratio of the rulings of the Tribunal in the case of M/s Triveni Engg. Indus. Ltd. (supra), I set aside the impugned order and allow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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