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TMI Blog2023 (7) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... s well as inputs, has answered the same in favour of the assessee and against the revenue. Since the controversy raised in these appeals has been set at rest by the Division Bench of this Court by judgment passed in Hindustan Zinc Ltd. s case, while answering the question framed in these appeals in favour of the assessee, it is deemed appropriate to allow these appeals in terms of the judgment passed by the Division Bench of this Court in Hindustan Zinc Ltd. s case. Application disposed off. - D.B. Central/excise Appeal No. 4/2010 - - - Dated:- 11-7-2023 - HON'BLE MR. JUSTICE VIJAY BISHNOI AND HON'BLE MR. JUSTICE YOGENDRA KUMAR PUROHIT For the Appellant : Mr. Sharad Kothari For the Respondent : Mr. Kuldeep Vaish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ready been dismissed as withdrawn by the Hon ble Supreme Court. It is further submitted that since the judgment passed in Hindustan Zinc Ltd. s case (supra) has attained finality, these appeals are liable to be allowed in terms of the aforesaid judgment. 5. It is also submitted that relying on the above-referred judgment, the respondent department has already granted benefit to the appellants for various time periods while holding that the welding electrodes used for repairing and maintenance of plant machinery are eligible for CENVAT credit both as capital goods as well as inputs. Copies of such orders are annexed with the application No. 1/23. 6. Learned counsel for the revenue has argued that though the SLP against the judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , relied upon by the learned Counsel for the Appellant. 8. In Judgment of Hon'ble Supreme Court in Jawahar's case, it is held, that capital goods can be machines, machinery, plant equipment, apparatus, tools or appliances. Any of these goods, if used for producing, or processing of any goods, or for bringing about any change in any substance, for the manufacture of final product, would be 'capital goods', 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. has four also been held to be eligible for MODVAT credit, even if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It may be noticed, that the Tribunal in J.P. Rewa case has referred to this Judgment of Hon'ble Supreme Court in JK Cotton's case, by reproducing a part of the headnote, but then, the very significant continuing next sentence has been omitted from consideration, in as much as the sentence following the portion quoted by the Tribunal, is as under: They need not be ingredients or commodities used in the processes, 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 effective ..... X X X X Extracts X X X X X X X X Extracts X X X X
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