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2016 (12) TMI 659 - CESTAT HYDERABADDenial of CENVAT credit - denial on the ground that the appellant had availed irregular credit of duty paid on items namely Ms channel, MS beams, MS joist, HR coils, HR plates, Woven Wiremesh etc., which were used in the fabrication of capital goods - fabrication of structure fall under the definition of capital goods or not? - Held that: - The issue whether the subject items are eligible for credit, when used for the fabrication of parts/component /accessories of capital goods has been settled by the decision of the case of CCE, Tiruchirapally vs India Cement Ltd [2011 (8) TMI 399 - MADRAS HIGH COURT]. The Hon'ble Apex Court in the Rajasthan Spinning & Weaving Mills Ltd case [2010 (7) TMI 12 - SUPREME COURT OF INDIA] has laid down the user test. The appellants have been able to establish that without fabrication of such parts, accessories, components of capital goods it is not able to carry out the process of manufacture as these capital goods are integral for carrying out the manufacturing activity. In view of the facts of the present case being similar to the cases already decided by this Tribunal, applying the ratio in the above judgment, I hold that the credit is admissible - appeal allowed - decided in favor of appellant-assessee.
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