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TMI Blog2017 (4) TMI 1329X X X X Extracts X X X X X X X X Extracts X X X X ..... m in their plant - Held that: - the goods in question, fall under Chapters 82, 84 & 85 of the first schedule of Central Excise Tariff Act, which goods are eligible to Cenvat credit under Rule 57 AA (a) of CER, 1944 read with Rule 2 (b) of CCR, 2001, which defines capital goods, wherein clause (i) provides capital goods means all goods falling under Chapter 82, Chapter 84, Chapter 85 & Chapter 90 H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Customs (Appeals), Ghaziabad. 2. The issue in this appeal is whether the respondent-assessee engaged in the manufacturer of Colour Picture Tubes have rightly taken Cenvat credit on items like Vapor Absorption heat pump, Chilled Water Coil, Aluminum Sheets, Cold Insulation, Moisture Separator Cooling Tower, Pump, Air handling unit, etc. used in the factory of production for assembly of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods are not covered by the definition as provided under Rule 57 AA of Central Excise Rules, 1944 read with Rule 2 of the CCR, 2001. 4. Heard the parties. 5. Having considered the rival contentions and on perusal of the records we find that the goods in question, fall under Chapters 82, 84 85 of the first schedule of Central Excise Tariff Act, which goods are eligible to Cenvat credit under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the manufacture of dutiable final products. We further find that under the Cenvat Credit Rules 2(f) of the said Rules, defines eligible inputs and further explanation (ii) appended to Rule 2(f) states that Inputs includes goods, used in the manufacture of capital goods which are further used in the factory of production . Accordingly, we find that the Air Conditioning plant being admittedly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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