TMI Blog2017 (1) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 items used in the fabrication of support structures would fall within the ambit of ‘c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Cenvat credit of duty paid on the various structural/ steel items like TMT bars, coil, steel tubes and pipes, modified armor plate, rectangular bar, PCC chequred plate, chain conveyor etc. falling under Chapters 72 and 73 of the First Schedule to the Central Excise Tariff Act, 1985. The appellants are engaged in the manufacture of cement liable to Central Excise duty. They availed Cenvat cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 3. Ld. DR, on the other hand, relied on the order of the lower authority. 4. 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. (supra), wherein the Hon ble Supreme Court has considered an identical issue of steel plates and MS channels used in the erection of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate smooth functioning of such machines. It is obvious that the structural items have been suitably worked upon for this purpose. Accordingly, the goods fabricated, using such structural items, will have to be considered as parts of the relevant machines. The definition of capital goods includes, components, spares and accessories of such capital goods. Accordingly, applying the User Test t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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