TMI Blog2017 (7) TMI 938X X X X Extracts X X X X X X X X Extracts X X X X ..... TMI 682 - CESTAT NEW DELHI], where it was held that applying the “User Test” to the facts in hand, we have no hesitation in holding that the structural 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 - appeal allowed - decided in favor of assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it on these items, but the same was denied by the lower authority. Being aggrieved, the appellant has filed the present appeal. 3. Heard Shri R.K. Verma, Advocate, the learned Counsel for the appellant and Shri R.K. Mishra, learned DR for the Revenue and have perused the appeal record. 4. After hearing both the parties, it appears that the identical issue has been put up before the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her been pleaded that the Cenvat credit claimed for the period prior to this will be covered within the decision of the Larger Bench in the case of Vandana Global Ltd. (supra). 14. The Larger Bench decision in Vandana Global Ltd. s case (supra) laid down that even if the iron and articles were used as supporting structures, they would not be eligible for the credit. Considering the amendme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 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 the case of CCE, Coimbatore v. Jawahar Mills Ltd., 2001 (132) E.L.T. 3 (S.C.), which is required to be satisfied to find out whether or not particular goods co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he facts in hand, we have no hesitation in holding that the structural 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 . 5. Similar issue came up again in the case of CCE ST, Raipur Vs. M/s Mahamaya Ispat Tribunal vide final order No.5 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
