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2018 (5) TMI 86 - AT - Central ExciseCENVAT credit - Coils, Plates, HR Sheets, MS Angles, Channels, Beams etc. for construction/ fabrication of structural/ foundation of machinery within the factory premises - Held that: - the issue settled by the decision in the case of Singhal Enterprises Pvt. Ltd. Vs. Commissioner of Central Excise & Customs, 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, hence will be entitled to the Cenvat Credit - credit allowed. CENVAT credit - excess amount of duty paid - the education cess and Secondary Higher Education cess which was not payable but paid - Held that: - the issue is covered by the judgment of Bombay High Court in Nestle India Ltd.’s case [2011 (6) TMI 164 - BOMBAY HIGH COURT], where it was held that he payment of excise duty must be treated as valid, therefore, the claim of Modvat credit must be treated as excise duty validly paid - credit allowed. Appeal allowed - decided in favor of appellant.
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