ORDER
C.N.B. Nair, Member (T)
1. The appeal is directed against denial of Cenvat credit on certain components spares and accessories brought by the appellant manufacturer for its Wagon loading machine. The impugned order denied credit on the basis that in the same appellant’s case with regard to the same goods this Tribunal had held that credit was not available {Century Cement v. CCE, Raipur reported in 2002 (150) E.L.T. 1065 (T)].
2. While learned D.R. pointed out that an earlier order would be binding to the Tribunal, the submission of the learned Counsel is that the earlier order was passed in terms of the rule, as it existed at that time. It is being pointed out that the definition of capital goods has been completely changed under Rule 57AA with effect from 1st April 2000. Under the new Rule the requirement is that capital goods should fall under the specified classifications (Chapter 84 in the present case) and that the machine as well as the spares should be “used in the factory of the manufacturer of the final products”. The learned Counsel has pointed out that there is no dispute about the use of the wagon-loading machine in the factory, its classification or the components, spares and assessories being part of the machine in question. He has therefore submitted that the earlier decision has no application in the present case.
3. I have perused the rules, the earlier decision and other relevant records. I have also considered the submissions made by both sides. It is clear that the terms of definition of capital goods under Rule 57AA are very different from the terms used in the earlier rule. The only criteria under the Rule introduced from April 2000 are the classification of the goods and their use in the factory of manufacture. In the present case no dispute is raised on either criteria. Since the definition has changed under the new rule, the decision rendered under the earlier rule cannot be held as applicable. The items in question satisfied the condition under the new rule. Credit is clearly available. The impugned order is set aside and the appeal is allowed with consequential relief, if any to the appellant.