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2022 (5) TMI 381 - CESTAT KOLKATACENVAT Credit - Capital goods - various steel items like angle, channels, beams, plates, etc for manufacture of goods to be used in the manufacture of final products - period in dispute is from 2012-13 to 2014-15 - HELD THAT:- Hon’ble Chhattisgarh High Court has set aside the decision of the Tribunal’s Larger Bench in the case of M/S VANDANA GLOBAL LIMITED AND OTHERS VERSUS COMMISSIONER, CENTRAL EXCISE AND CUSTOMS, CENTRAL EXCISE [2018 (5) TMI 305 - CHHATTISGARH, HIGH COURT]. It is further observed that the principle of “user test” also need to be considered while deciding the entitlement of assessee to avail CENVAT Credit as laid down by the Hon’ble Supreme Court in the case of COMMISSIONER OF CENTRAL EXCISE, JAIPUR VERSUS M/S RAJASTHAN SPINNING & WEAVING MILLS LTD. [2010 (7) TMI 12 - SUPREME COURT]. Following the said decision, the Hon’ble Madras High Court in the case of M/S. THIRU AROORAN SUGARS, M/S. DALMIA CEMENTS (BHARAT) LTD. VERSUS CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, THE COMMISSIONER OF CENTRAL EXCISE [2017 (7) TMI 524 - MADRAS HIGH COURT], has held that iron and steel items and cement used for erection of foundation and support structures would also come within the ambit of the definition of “input” so long as it satisfies the “user test”. In the facts of the present case, it is not in dispute that various steel items have been used for the purpose of setting up of iron ores concentrates plant for manufacture of final products. Therefore, applying the “user test” principle, the Appellant is entitled to avail credit on the steel items - the Appellant is entitled to avail credit - appeal allowed - decided in favor of appellant.
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