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2018 (2) TMI 378 - AT - Central ExciseCENVAT credit - AFBC boiler, which was assembled at the site of the appellants - case of the department is that appellants have taken ineligible Cenvat credit on items used in the fabrication of the boiler embedded to earth, which is not capital goods or inputs - Held that: - issue decided 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. Time Limitation - Held that: - it is established that appellants had enquired from the department whether credit can be availed. The jurisdictional officer replied in the positive. The department thereafter cannot allege that appellants are guilty of suppression of facts - appeal succeeds on limitation also. Appeal allowed - decided in favor of appellant.
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