TMI Blog2017 (1) TMI 920X X X X Extracts X X X X X X X X Extracts X X X X ..... laced in thee case of M/s. Singhal Enterprises Private Limited Versus The Commissioner Customs & Central Excise, Raipur [2016 (9) TMI 682 - CESTAT NEW DELHI] where it was held that applying the “User Test” to the facts in hand, we have no hesitation in holding that the structural items used in the fabrication of support structures would fall within the ambit of ‘Capital Goods’ as contemplated unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain steel items, vix. MS plates, coils, channels etc., treating the same as inputs, for manufacture/fabrication/installation of Cooling bend on which red hot rolled product from rolling mills moves for cooling. A portion of the steel items were also used in repair and maintenance of plant and machinery. The availment of credit by the appellant was objected to by the audit officers on 24.12.2007 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal in the case of Vandana Global Ltd. Vs. CCE - 2010 (253) ELT 440 (Tribunal-LB) negating all the submissions made by the appellant in their support. Thus, Cenvat credit was denied to the appellant on the said steel items in dispute as it does not fall under definition of inputs and capital goods. Being aggrieved, the appellant has filed the present appeal against the impugned order date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Allahabad High Court judgement in the case of Daya Sugar Vs. CCE, Meerut-I - 2015 (316) ELT 393 (All.) wherein a contra view has been taken. Ld. DR has relied upon the contra decision in the case delivered by the Hon ble Allahabad high Court. 6. After hearing both the sides, I find that the issue stands decided in favour of the appellants in a series of decisions. 7. I find that majo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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