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2018 (3) TMI 986 - AT - Central ExciseCENVAT credit - whether credit is admissible on the MS items etc. used for fabrication and erection of structural support of capital goods? - Held that: - the jurisdictional High Court in the case of India Cements [2015 (3) TMI 661 - MADRAS HIGH COURT] as well as in the case of thiru Arooran Sugars Ltd. [2017 (7) TMI 524 - MADRAS HIGH COURT] has held that credit is admissible on MS items, HR sheets etc. used for fabrication of capital goods / structural supports of capital goods - credit allowed. Whether the credit is admissible on welding electrodes and tubes and pipes? - Held that: - The very same issue was considered by the Hon’ble Apex Court in Ramala Sahkari Chini Mills Ltd. Vs. Commissioner of Central Excise, Meerut [2010 (11) TMI 34 - SUPREME COURT OF INDIA], wherein the meaning of the word 'includes' was analysed by the Hon’ble Larger Bench of the Supreme Court and held that the said words used in the definition of inputs does not have restricted meaning. The amendment in the definition of inputs restricting the use of MS items for structural support of capital goods was inserted only on 7.7.2009 - the goods on which credit is availed was received in the factory prior to 7.7.2009. On the date of receipt of goods the restriction brought forth by the amendment dated 7.7.2009 was not in existence - credit allowed. Appeal allowed - decided in favor of appelalnt.
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