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2017 (9) TMI 989 - AT - Central ExciseCENVAT credit - M.S.Channels, M.S.Angles/Joists/Beams, Welding Electrodes etc. - Held that: - relying the decision in the case of Singhal Enterprises Pvt. Ltd. Vs. Commr. of 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 under Rule 2(a) of the Cenvat Credit Rules, the credit is allowed. Penalty - Held that: - the same is on interpretation of law, hence not sustainable. Appeal allowed - decided in favor of appellant.
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