TMI Blog2017 (8) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... ts 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 appellant. - E/13972-13973/2013 - A/11322-11323/2017 - Dated:- 24-3-2017 - Dr. D. M. Misra, Member (Judicial) For Appellant (s): Shri H. D. Dave, Advocate For Respondent (s): Shri Sameer Chitkara Authorised Representative ORDER Dr. D. M. Misra These two appeals are filed against OIA No.VAP-EXCUS-000-APP-292-293-13-14 dated 12/09/2013 passed by Commissioner (Appeals) of Central Excise, Customs and Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of India Cements Ltd. Vs. CESTAT, Chennai - 2015 (321) ELT 209 (Mad.) and the recent decision of Principal Bench At Delhi in the case of Singhal Enterprises Pvt. Ltd. Vs. Commissioner of Central Excise Customs, Raipur - 2016 (34) ELT 372 (Tri- Del.). 4. Ld. AR for the Revenue reiterated the findings of the ld. Commissioner (Appeals). He has referred to the judgement of Hon ble Bombay High Court in the case of Bharti Airtel Ltd. Vs. CCE, Pune-III - 2014 (35) STR 865 (Bom.) that the credit on M.S. Angles, channels, Beams etc., cannot be held to be admissible. 5. Heard both sides and peruse the records. I find that the dispute centres around the eligibility of CENVAT credit on Ms. Angles, Channels, and Beams etc., which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the Larger Bench was considered by the Hon ble Gujarat High Court in the case of Mundra Ports Special Economic Zone Ltd., - 2015 (04) LCX0197 = 2015 (39) S.T.R . 726 (Guj.), wherein it was observed that the amendment made on 7-7-2009 cannot be held to be clarificatory and as such would be applicable only prospectively. 15. 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 v. Rajasthan Spinning Weaving Mills Ltd., - 2010 (255) E.L.T. 481 (S.C.), wherein the Hon ble Supreme Court has considered an identical issue of steel plates and MS channels used in the fabrication of chimney for diesel generating set. The credit stands allowed in the l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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