TMI Blog2016 (7) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... tal goods - Held that:- Hon’ble Supreme Court in CCE, Jaipur vs. Rajasthan Spinning & Weaving Mills Ltd. reported in [2010 (7) TMI 12 - SUPREME COURT OF INDIA] held in respect of similar type of inputs by applying user test, the credit is available for MS Channels used in fabrication of chimney, categorizing it under the scope of capital goods. Reference can also be had to the decision in CCE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... avichandran The appellant is aggrieved by the order dated 29/10/2015 of Commissioner (Appeals), Raipur. In the said order the Commissioner (Appeals) disallowed Cenvat credit of ₹ 1,55,626/- availed by the appellant on various MS Plates, Flats, Channels, Angles and Beams etc. The credit was disallowed mainly on the ground that these are general steel items used as support structures in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectly held by the impugned order. 4. Heard both the sides and perused the appeal records. The Commissioner (Appeals) relied heavily on the decision of the Larger Bench of Tribunal in M/s Vandana Global Ltd. vs. CCE, Raipur reported in 2010 (253) E.L.T. 440 (Tri. LB). It is seen that in the facts of the present case, the findings of the Tribunal in the case of CCE, Salem vs. Madras Aluminium Co. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is apparent that the specific usage of various MS items relatable to various capital goods have been mentioned. The insistence of learned Commissioner (Appeals) on the drawings and designs of the capital goods is of no relevance considering the above factual position and as supported by Chartered Engineer certificate. 5. In view of the above discussion and analysis the impugned order cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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