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2019 (2) TMI 470 - AT - Central ExciseCENVAT Credit - inputs/capital goods - MS plates, angles, coils and other products - whether the articles as that of angles, channels, HR plates, MS rounds, joist, sections, wire rope, wire mesh, etc. are the inputs/capital goods enabling the assesse/ appellant to avail the cenvat credit? - Held that:- The Hon’ble Supreme Court has earlier dealt with the issue in the case C.C.E., Jaipur Vs. Rajasthan Spinning and Weaving Mills Ltd. [2010 (7) TMI 12 - SUPREME COURT OF INDIA] wherein the Hon’ble Apex Court has considered an identical issue of steel plates and MS channels used in the fabrication of chimney for diesel generating set. This principle of “User Test Principle” as classified by the Hon’ble Apex Court has subsequently been used in several decisions, i.e. C.C.E. Vs. India Cements Ltd. [2014 (7) TMI 881 - MADRAS HIGH COURT] - Even in the case of Vandana Global’s own case as the Commissioner (Appeals) has relied upon the above said decision while rejecting the appellant’s case. High Court of Madras in the case C.C.E. Vs. India Cements [2011 (8) TMI 399 - MADRAS HIGH COURT] has also reiterated the principle of “User Test Principle” as detailed by Hon’ble Apex Court. Seeing from these decisions it stands clear that the articles on which the appellant herein has availed the cenvat credit clearly falls within the definition of capital goods as defined under Rule 2(k) of the Cenvat Credit Rules 2004. Appeal allowed - decided in favor of appellant.
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