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2013 (5) TMI 403 - AT - Central ExciseIrregular CENVAT credit on capital goods - MS Angles, MS Beams, MS Channels and TMT bars classifiable under heading 72, 73 and 74 been alleged to be not covered under the definition of capital goods under Rule 2(a) of the said Rules, 2004 & were not used in the manufacture of finished products - demand of CENVAT along with interest and equivalent amount of penalty - Held that:- As decided in assessee's own case [2013 (1) TMI 5 - Madras High Court] CENVAT credit was allowed as these items were used for fabrication of structurals to support machines like crusher, kiln, hoppers, pre-heaters conveyor system etc. and that without these structurals, the machinery could not be erected and could not function as relying on 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.
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