TMI Blog2016 (12) TMI 655X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of CCE, Jaipur Vs. Rajasthan Spinning & Weaving Mills Ltd., [2010 (7) TMI 12 - SUPREME COURT OF INDIA] wherein the Hon'ble Supreme Court has considered an identical issue of steel plates and MS channels used in the erection 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 judgement, the Apex Court has referred to the user test evolved by the Apex Court in the case of CCE, Coimbatore Vs. Jawahar Mills Ltd. [2001 (7) TMI 118 - SUPREME COURT OF INDIA], which is required to be satisfied to find out whether or not particular goods could be said to be capital goods. When we apply the user test to the case in hand, we find that the structural ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f facts of the case are that the appellant is engaged in manufacture of Ordinary Portland cement, Pozzolana cement and clinker falling under Chapter 25 of the First Schedule to the Central Excise Tariff Act, 1985 (hereinafter Tariff Act ). 3. During the period in dispute, the appellant took Cenvat credit in respect of certain items in ready to use condition treating the same as capital goods under Rule 2(a) of the Credit Rules. These items were worked upon by the vendor according to specifications given by the appellant. Thereafter, the same were used as spares, accessories etc. of capital goods in the factory of the appellant. 4. The department initiated proceedings against the appellant and entertained a view that these items viz. p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered an identical issue of steel plates and MS channels used in the erection 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 judgement, the Apex Court has referred to the user test evolved by the Apex Court in the case of CCE, Coimbatore Vs. Jawahar Mills Ltd. 2001 (132) ELT 3 (SC), which is required to be satisfied to find out whether or not particular goods could be said to be capital goods . When we apply the user test to the case in hand, we find that the structural steel items have been used for the fabrication of support structures for capital goods. The appellants have argued that the various capital goods, such as kiln, material handlin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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