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2016 (12) TMI 219 - AT - Central ExciseDenial of CENVAT credit - manufacture of sponge iron - whether the denial of credit for the period April 2005 to March 2010, invoking the extended period of limitation, on the ground that the inputs have been used in the manufacture of supporting structures, justified? - Held that: - the issue is squarely covered by the earlier decision of the Tribunal in the case of M/s Singhal Enterprises Pvt. Ltd. vs. CCE, 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 In the light of the above facts and circumstances, we find no reason to interfere with the impugned order passed by the Commissioner (Appeals) - appeal dismissed - decided against Revenue.
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