9911796707
TMI Blog2017 (1) TMI 974X X X X Extracts X X X X X X X X Extracts X X X X ..... ponent' of items mentioned in column nos. 1 to 4 of table in Rule 57Q(1) of Rules, 1944 - decided against assessee. Whether tribunal suffers from substance, learned counsel keeping in view the fact It is extremely non speaking? - Held that: - Tribunal has followed another judgment dealing with similar question decided by Karnataka High Court in Commissioner of Central Excise and Service Tax, LTU. vs. ABB Ltd., [2011 (3) TMI 248 - KARNATAKA HIGH COURT] and it is not shown to this Court that said judgment of Karnataka High Court does not cover dispute in this appeal, therefore, order of Tribunal cannot be said to be bad for want of reasons since reasons contained in the judgment followed by Tribunal would form part of order of Tribunal als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12, required to be decided by this Court, is: Whether tribunal suffers from substance, learned counsel keeping in view the fact. It is extremely non speaking? 4. Learned counsel for the parties, however, submitted that real question up for consideration is, whether Welding Electrodes would come in the category of Capital goods as claimed by Assessee and upheld by Tribunal or the Assessee has wrongly claimed CENVAT Credit on use of Welding Electrodes during the period in dispute in this appeal . 5. So far as first question is concerned, Tribunal has followed another judgment dealing with similar question decided by Karnataka High Court in Commissioner of Central Excise and Service Tax, LTU. vs. ABB Ltd., 2011 (23) STR 97 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, 2004: (a) capital goods means:- (A) All following goods, namely:- (i) all goods falling under Chapter 82, Chapter 84, Chapter 85, Chapter 90, heading No. 6805, grinding wheels and the like, and parts thereof falling under heading 6804 of the First Schedule of the Excise Tariff Act; (ii) pollution control equipment; (iii) components, spares and accessories of the goods specified at (i) and (ii) above; (iv) moulds and dies; jigs and fixtures; (v) refractories and refractory materials; (vi) tubes and pipes and fittings thereof; and (vii) storage tank, used- (1) in the factory of the manufacturer of the final products, but does not include any equipment or appliance used in an o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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'. Having failed to point out application of any other provision under Rule 2 (b) of Rules, 2002 and Rule 2(a) of Rules, 2004, the stress on the part of Assessee was on the term 'components' under Rule 2 (b)(iii) of Rules, 2002 and 2(a)(A)(iii) of Rules,2004 and it is contended that 'Welding Electrodes', being used for maintenance and repair of machineries and factories, would fall in the category of components , hence would ..... X X X X Extracts X X X X X X X X Extracts X X X X
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