TMI Blog2016 (12) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... tural 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 - CENVAT credit allowed - appeal allowed - decided in favor of appellant. - Application No. E/CROSS/244/2011-EX[SM] Appeal No. E/1659/2011-EX[SM] - Final Order No. 54010/2016 - Dated:- 28-9-2016 - Mr. V. Padmanabhan, Member (Technical) Mr. Manish Sharma, Advocate - For Appellant Mr. M.R. Sharma, DR - For Respondent ORDER Per Mr. V. Padmanabhan The present appeal is directed against Order-in-Appeal, dated 31.03.2011 passed by the Commissioner (Appeals), Raipur. The appellant is a manufacture of sponge iron, bil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [2016-TIOL-2451-CESTAT-DEL]. He, also pointed out that the cited decision is on identical facts. 4. Ld. Departmental Representative while reiterating the findings of the Commissioner (Appeals), fairly concedes that the decision of the Tribunal in the case of Singhal Enterprises Vs. CCE, Raipur (supra) covers the issue in favour of the appellant. 5. Heard both sides and perused the records. 6. I have also examined the decision of the Tribunal in the case of Singhal Enterprises Vs. CCE, Raipur (supra). The said decision has also been given in the context of structural items on which cenvat credit has beene availed and used in the fabrication of support structures. These have been considered as parts of capital goods and have been all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onomic Zone Ltd., 2015 (04) LCX0197, wherein ti was observed that the amendment made on 07.07.2009 cannot be held to be clarificatory and as such would be applicable only prospectively. 15. We find that the controversy can be laid to rest by making a reference to the decision of the Apex Court in the case of CCE, Jaipur vs Rajasthan Spinning Weaving Mills Ltd., 2010 (255) ELT 481 (SC), wherein the Hon ble Supreme Court has considered an identical issue of steel plates and MS channels used in the fabrication of chimney for diesel generating set. The credit stands allowed in the light of Rule 57Q of the erstwhile Central Excise Rules, 1944. In the said judgment, the Apex Court has referred to the user test evolved by the Apex Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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