TMI Blog2017 (8) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... - appeal allowed - decided in favor of appellant. - E/11978/2013 - A/11345/2017 - Dated:- 24-3-2017 - Dr. D. M. Misra, Member (Judicial) For Appellant (s): Shri H. Maheshwari, GM For Respondent (s): Shri Sameer Chitkara, Authorised Representative ORDER Per: Dr. D. M. Misra This is an appeal filed against OIA No.19/2013 (Ahd.-I)/AK/Commr(A)/Ahd dated 02.04.2013 passed by Commissioner (Appeals) of Central Excise-Ahmedabad. 2. Briefly stated the facts of the case are that the appellant had availed CENVAT credit on M.S. Beams, Channels, Hot Rolled Sheet, used in the fabrication of capital goods in their factory premises. Alleging that these items do not fall under the definition of capital goods, SCN was is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 Principle Bench At Delhi in Singhal Enterprises Pvt. Ltd. (supra) and after analysing the principle of law settled on the issue by various High Court s and Supreme Court observed as follows :- 13. Now we turn to the question, whether credit is admissible on various structural steel items, such as, MS Angles, Sections, Channels, TMT Bar, etc., which have been used by the appellants in the fabrication of support structures on which various capital goods are placed? The same stands denied by the lower authority. The learned DR has sought disallowance of the same by citing the decision o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 could be said to be capital goods. When we apply the user test to the case in hand, we find that the structural steel items have been used for the fabrication of support structures for capital goods. The appellants have argued that the various capital goods, such as, kiln, material handling conveyor system, furnace, etc. cannot be suspended in mid-air. They will need to be suitably supported ..... X X X X Extracts X X X X X X X X Extracts X X X X
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