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2018 (7) TMI 253 - AT - Central ExciseCENVAT Credit - structural items such as platforms, structures for capital goods and material handling system - denial of credit on the ground that the chain of structural system so erected is permanent in nature and is completely embedded to earth, and is therefore, an immovable property - CBEC Circular No. 441/7/99-CX dated 23.02.1999 - Held that:- The usage of various iron and steels items is to be analysed in light of the decision of the Hon’ble Supreme Court in the case of Rajasthan Spinning & Weaving Mills Ltd. [2010 (7) TMI 12 - SUPREME COURT OF INDIA], where it was held that Applying the "user test" on the facts in hand, we have no hesitation in holding that the steel plates and M.S. Channels, used in the fabrication of chimney would fall within the ambit of "capital goods" as contemplated in Rule 57Q. The observation of the Tribunal in the case of Dhampur Sugar Mills Ltd. Vs. Commissioner of Central Excise, Meerut [2013 (5) TMI 137 - CESTAT NEW DELHI] is applicable to the instant case, where it was held that The structural part to be used as support for Boiler had been fabricated in some other factory and had been brought to this factory where the same has been erected. Since in the facts of this case, the structural part, though supporting structure, is more like a component of the boiler, the denial of cenvat credit in respect of the same would not be correct. Credit allowed - appeal dismissed - decided against Revenue.
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