COMMISSIONER CUSTOMS, CENTRAL EXCISE & SERVICE TAX BILASPUR Vs. SINGHAL ENTERPRISES PRIVATE LIMITED VILLAGE TARAIMAL

JUDGEMENT

(1.) This appeal is filed by the Revenue under Section 35G of the Central Excise Act, 1944 (for short, 'the Act'). The following questions are suggested for consideration as substantial questions of law :

(2.) Insofar as question No. 1 is concerned, the issue stands covered by the findings on facts rendered in paragraph-12 of the impugned decision of CESTAT and also the application of the judgments referred to therein whereby Welding Electrodes used in the manufacturing process are considered as inputs. Hence, question No. 1 does not arise for decision.

(3.) As regards question No. 2, the Tribunal has applied the "user test" on the activity and inputs of the respondent's establishment to determine whether the assessee is entitled to treat the particular items of goods as capital goods. The Tribunal arrived at the following findings :-