2016 (6) TMI 1009

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..... [ Order per: Sulekha Beevi, C.S. ] The issue for consideration in above appeals being same, they were heard together and are disposed by this common order. The issue involved is the denial of CENVAT Credit of duty paid on MS Angles, Channels, MS Plates, MS Beams, Joists, Chequered plates etc., as capital goods. 2. The appellant is engaged in manufacture of writing and printing paper, newprint an .....

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..... nt availed irregular credit as the MS items etc., are classifiable under chapter heading 72, 73, 74, 76 and that they do not come under the definition of capital goods is without basis. It is also alleged that subject items do not come under parts, components, accessories of capital goods. The appellants availed credit on subject items as capital goods and these items were used as spares, componen .....

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..... e rightly denied the credit. 5. I have considered the submissions made before me. The appelant s contention is that the subject items were used for erecting the capital goods like Boiler, Paper pulp machine, Paper machine, Fuel conveyor system. That when MS Plates, MS Channels, MS Beams etc., are used for erecting/fabricating such capital goods, these MS items become part/component/accessory of s .....

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..... Court in the case of Mundra Posts & SEZ Ltd Vs CCE & Cus [2015 (5) TMI 663 (Guj H.C)]. The Hon'ble Court held that the amendment made in the definition of inputs w.e.f 07.07.2009 is prospective only. The period involved is prior to 07.07.2009. The Hon'ble Apex Court in the case of CCE, Jaipur Vs Rajasthan Spinning & Weaving Mills Ltd., [2010 (255), ECT 481 S.C.] applying the user test evolved in .....

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..... the case of India Cements Vs Cestat, Chennai [2015 (321) ECT 209 (Mad)] has held that credit is admissible on MS items used for erection of capital goods. In view thereof, I hold that appellant is eligible for credit availed on subject items. 7. In the result, the impugned orders are set aside. The appeals are allowed with consequential reliefs, if any. ( Operative part of this order was pronoun .....

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