TMI Blog2017 (2) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... decided cases, as mentioned above, are in support of the appellant’s plea for credit. Further, as held by the Hon’ble Supreme Court in the case of Rajasthan Spg. & Wvg. Mills Ltd. [2010 (7) TMI 12 - SUPREME COURT OF INDIA] the nature of usage of items on which the credit has been availed has to be examined in the factual context to determine their eligibility or otherwise. Applying such “user tes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... envat Credit Rules, 2004. 2. Ld. Counsel for the appellant submitted that the various steel items are used for the purpose of fabricating Indigo Dying Machine, Cable Tray for Thermal Power Plant. These items are clearly covered under the category of capital goods as they are directly used in the fabrication of plant and machinery or in the fabrication of essential accessories thereto. She fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eligible for credit. 3. Ld. AR reiterated the findings of the lower authorities. 4. Heard both the sides and examined the appeal records. 5. The point for decision is eligibility of the appellant for Cenvat credit on the various M.S. Items used by them in their factory premises. Both the lower authorities have concluded that these are used for making supporting structures and hence, excl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the factual context to determine their eligibility or otherwise. Applying such user test , the appellant s eligibility for credit cannot be denied in the facts as recorded by the Lower Authorities. 6. Considering the above position, the impugned order cannot be sustained. The same is set aside. The appeal is allowed. (Order dictated and pronounced in open Court) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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