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TMI Blog2017 (6) TMI 669X X X X Extracts X X X X X X X X Extracts X X X X ..... trol the situation that may arise due to fire accident. It is also to be noted that the manufacturing unit has to adhere to this particular section of the Factories Act before granting a licence by the authorities. If a person is mandated to follow the law and if the Central Excise duty is paid on such fire extinguishers, same cannot be denied on the ground that the said fire extinguishers are not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he absence of any representation from the appellant. 3. Heard the learned AR and perused the records. 4. It transpires that the issue involved in this case is regarding the denial of CENVAT credit to the appellant of the Central Excise duty paid on fire extinguishers which are used in the factory premises. It is the case of the Revenue as well as the lower authorities that fire extinguishers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the ground that the said fire extinguishers are not covered under capital good and there is no direct or indirect connection. Looking at the issue from another angle, the definition of capital goods as defined under Rule 2 needs to be seen, which reproduce below:- capital goods means :- (A) the following goods, namely :- (i) all goods falling under Chapter 82, Chapter 84, Chapte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , (zzp), (zzt) and (zzw) of clause (105) of Section 65 of the Finance Act. 6. It can be seen from the above reproduced definition that capital goods are defined as those goods falling under Chapter 84. I had directed the learned AR specifically to get the delivery challan-cum-invoice which has been raised by the said fire extinguisher supplier of the appellant. He produced the same which on pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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