TMI Blog2017 (3) TMI 924X X X X Extracts X X X X X X X X Extracts X X X X ..... rication of structures of capital goods had been allowed by the Tribunal in several decisions - reliance was placed in the case of M/s. Singhal Enterprises Private Limited Versus The Commissioner Customs & Central Excise, Raipur [2016 (9) TMI 682 - CESTAT NEW DELHI], where it was held that Applying ‘user test’, structural items used in the fabrication of support structures would fall within the am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch have been used for fabrication of support structures for capital goods. 3. Revenue was of the view that such Cenvat Credit was not leviable and accordingly show cause notice dated 12.03.2010 was issued to disallow the Cenvat Credit amounting to ₹ 22,89,208/-. The demand of Cenvat Credit along with associated interest and penalties has been confirmed by the original authority and furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the decision of the Tribunal in the case of Singhal Enterprises Pvt. Ltd. (Supra) it has been held as follows: 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will need to be suitably supported to facilitate 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 structurals, will have to be considered as parts of the relevant machines. The definition of Capital Goods‟ includes, components, spares and accessories of such capital goo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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