TMI Blog2017 (8) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 appellant. - E/13430/2013 - A/11353/2017 - Dated:- 24-3-2017 - Dr. D. M. Misra, Member (Judicial) For Appellant (s): Shri N. K. Oza, Advocate For Respondent (s): Shri Sameer Chitkara, Authorised Representative ORDER Per: Dr. D. M. Misra This is an appeal filed against OIA No.PJ/243/VDR-II/2013-14 dated 17.07.2013 passed by Commissioner (Appeals) of Central Excise, Customs and Service Tax-Vadodara. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of India Cements Ltd. Vs. CESTAT, Chennai - 2015 (321) ELT 209 (Mad.) and a 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). 5. Heard both sides and peruse the records. I find that the dispute centres around the eligibility of CENVAT credit on Ms. Angles, Channels, Beams etc., which were used in the fabrication of various capital goods as well as structures. I find that the issue has been recently considered by the Principal Bench at Delhi in Singhal Enterprises Pvt. Ltd s (supra). After analysing the principle of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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