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2019 (3) TMI 1145 - AT - Central ExciseCENVAT Credit - capital goods - various items of iron and steel - Held that:- In the present case the period involved is prior to 07.07.2009 and the amendment carried out in Rule 2(k) vide CENVAT (Amendment) Rules, 2009 is applicable prospectively and not retrospectively - reliance placed in the case of M/S. SINGHAL ENTERPRISES PRIVATE LIMITED VERSUS THE COMMISSIONER 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, hence will be entitled to the Cenvat Credit. Credit allowed - appeal allowed - decided in favor of appellant.
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