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TMI Blog2023 (7) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... ing and maintenance of plant Machinery both as capital goods as well as inputs, has answered the same in favour of the assessee and against the revenue. It is deemed appropriate to allow these appeal in terms of the judgment passed by the Division Bench of this Court in Hindustan Zine Ltd. s case - application disposed off. X X X X Extracts X X X X X X X X Extracts X X X X ..... s further submitted that certain SLPs filed on behalf of the revenue before the Hon'ble Supreme Court against the judgments of different High Courts are still pending, therefore, it would be appropriate to wait for the decision of the Hon'ble Supreme Court on the points involved in this appeal. 6. Heard learned counsel for the parties. 7. Learned counsel for the appellant has submitted that the Oxygen Gas and Acetylene Gas are accessories of welding machine and are used for producing and processing of any goods and for bringing about the change in any substance for the manufacture of final product would be capital goods and would qualify for CENVAT Credit. It is further submitted that the judgment passed by this Court is in respect of wel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9;, and would qualify for MODVAT credit. Then as per clause-b the components, spare parts and accessories of the goods mentioned above, would also be capital goods, and would qualify for MODVAT credit. Then moulds and dies, generating sets, and weigh etc. four also been held to be eligible for MODVAT credit, even if they are not used for producing the final product, or used for process of any product, for the manufacture of final product, or used for bringing about any change in any substance, for the manufacture of final product. The only requirement is, that the same should be used in the factory of the manufacturer, thus, it was held, that the language is to be interpreted very liberally. Then the contention of the Revenue, about the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, nor must they be directly and actually needed for turning out or the creation of goods. 11. In that case the Hon'ble Supreme Court even went to the extent of holding, that use of electrical equipments, like lighting, electrical humidifiers, exhaust fan etc. were also taken to be necessary equipment, to effectively carry on the manufacturing process. Thus, with the above, if the quoted part of the Judgment in JK Cotton's case is read, it becomes clear, that the expression "in the manufacture of goods" should normally encompass entire process carried on by the dealer, of converting raw materials into finished goods, where any particular process, or activity, is so integrally connected with the ultimate production of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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