2013 (1) TMI 5 - HC - Central Excise

M.S.Plates, Angles, Channels and HR Sheets - Whether Structural steel items used for civil construction activity are capital goods eligible for credit in terms of Rule 57Q - Held that:- In the decision reported in Commissioner of Central Excise Jaipur V. Rajasthan Spinning & Weaving Mills Ltd. [2010 (7) TMI 12 - SUPREME COURT OF INDIA] applying the "user test" following the Jawahar Mills's case [2001 (7) TMI 118 - SUPREME COURT OF INDIA] held that steel plates and M.S.Channels used in the fabrication of chimney would fall within the ambit of "capital goods" - the assessee was entitled to the relief of MODVAT Credit - against revenue.