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TMI Blog2019 (4) TMI 1557X X X X Extracts X X X X X X X X Extracts X X X X ..... aid products are in fact used for repairs and maintenance of machinery as claimed and not for making supporting structures for capital goods. If the above claim of the Appellant is correct, it must then decide whether they satisfy the definition of inputs as given in Rule 2(k) of the Credit Rules 2004 existing during the period 2015. Appeal restored to the Tribunal. - Central Excise Appeal No. 81 of 2018 - - - Dated:- 15-4-2019 - A.S. OKA M.S. SANKLECHA, JJ. Mr. Mahesh Raichandani i/b. UBR Legal, for the Appellant. Mr. Ram Ochani, for the Respondent. P.C: This is an Appeal under Section 35G of the Central Excise Act, 1944 (the Act), challenges the order dated 20th November, 2017 passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uts did not qualify either as inputs either under Rule 2(k) of the Credit Rules 2004 or as capital goods under Rule 2(a) of the Credit Rules, 2004. 6. We note that the definition of inputs as provided in Rule 2(k) of the Credit Rules 2004 was substituted with effect from 1st March, 2011. The substituted definition of inputs excluded any goods used for making of structures to support capital goods. The said products, according to the Revenue are used for making of structures to support capital goods. Therefore, excluded from the definition and meaning of inputs under the Credit Rules, 2004. It is the case of the Appellant as urged both before the Tribunal and here, that the said products are not used for making structures to support ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e decision of the Gujarat High Court in Mundra Ports Special Economic Zone Ltd., v/s. CCE and Customs 2015 (39) STR 726 and the Madras High Court in the case of Thiru Apooran Sugars v/s. CESTA, 355 ELT 373, to support its plea that the said products are inputs would not apply to the facts of this case. This for the reason as all of them dealt with a period prior to the insertion of the exclusion in Explanation 2 to Rule 2(k) of the Credit Rule, 2004 with effect from 7th July, 2009. In this case, we are concerned with the period post 2009. Therefore, the above decisions will have no application. In any event, the dispute has to be decided by the Tribunal on the basis of the Rule 2(k) of the Credit Rules, 2004 as substituted with ef ..... X X X X Extracts X X X X X X X X Extracts X X X X
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