TMI Blog2017 (9) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... ence will be entitled to the Cenvat Credit - credit allowed - appeal dismissed - decided against Revenue. - E/98/2012 - A/11243/2017 - Dated:- 18-4-2017 - Dr D.M. Misra, Member (Judicial) For Applicant(s): Ms N Nagori, Authorised Representative For Respondent(s): Shri D K Trivedi, Advocate ORDER Per: Dr D.M. Misra Heard both sides. 2. This is an appeal filed by Revenue against OIA-RKA/320-321/SRT-I/2011 dt 28/10/2011 passed by the Commissioner of Central Excise, Customs and Service Tax (Appeals) -SURAT-I. 3. The facts of the case, in brief, are that M/s Shree Chaltan Vibhagh Khand Udyog Sahakari Mandali, are engaged in the manufacture of Sugar falling under CH No 1701 and Molasses falling under CH No 170 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the same by citing the decision of the Larger Bench in the case of Vandana Global Ltd. (supra) and other judgments. Further, he has brought to our notice and emphasized the amendment carried out in Explanation-II to Rule 2(a) which defines the term Input w.e.f. 7-7-2009. It has further been pleaded that the Cenvat credit claimed for the period prior to this will be covered within the decision of the Larger Bench in the case of Vandana Global Ltd. (supra). 14. The Larger Bench decision in Vandana Global Ltd. s case (supra) laid down that even if the iron and articles were used as supporting structures, they would not be eligible for the credit. Considering the amendment made w.e.f. 7-7-2009 as a clarification amendment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id-air. They will need to be suitably supported to facilitate smooth functioning of such machines. It is obvious that the structural items have been suitably worked upon for this purpose. Accordingly, the goods fabricated, using such structurals, will have to be considered as parts of the relevant machines. The definition of Capital Goods includes, components, spares and accessories of such capital goods. Accordingly, 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 under Rule 2(a) of the Cenvat Credit Rules, hence will be entitled to the Cenvat credit. 6. In the result, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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