TMI Blog2017 (8) TMI 1219X X X X Extracts X X X X X X X X Extracts X X X X ..... iginal authority. In fact, the original authority taken into consideration the basic objection against the credit raised in the SCN. Admittedly, in large number of cases, the Tribunal as well as various High Courts allowed credit in similar set of facts - credit allowed - appeal dismissed - decided against Revenue. - Excise Appeal No. 601/2008 - F/O/76540/2017 - Dated:- 3-8-2017 - Shri P. K. Choudhary, Judicial Member Sri K. Chowdhuri, Supdt. (A.R.) For Appellant Sri Deepro Sen, Advocate For Respondent ORDER The Respondent availed CENVAT Credit of ₹ 42,18,083.82 on various Iron steel articles like Angles, Channels, Joints, Beams, Plates etc. on the ground that these items were used as capital goods and construe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. In fact, the various capital goods like Angles, Channels, Joints, Beams, Plates etc. have been specifically examined by the original authority. On such factual appreciation, applying the principle of user test and as laid down by Hon ble Supreme Court in Commr. of C. Ex., Coimbatore Vs. Jawahar Mills Ltd. Reported in 2001 (132) ELT 3 (S.C.), the original authority arrived at these findings. Ld. Counsel also submitted various case laws by the Tribunal, High Courts and Hon ble Supreme Court in support of his submissions. 4. I have heard both the sides and perused the appeal records. Only point of dispute in this case is the eligibility of respondent to avail CENVAT credit on Angles, Channels, Joints, Beams, Plates etc.I have pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of Hon ble Madras High Court in India Cements Limited- 2012 (285) ELT 341 (Mad.) -2011-TIOL-558-HC-MAD-CX 2014 (310) ELT 636 (Mad.) -2014-TIOL-1185-HC-MAD-CX and 2014 (305) ELT 558 (Mad.)- 2012-TIOL-1118-HC-MAD-CX all on the same set of facts, though with reference to erstwhile Rule 57Q are also relevant. The Hon ble Supreme Court in Jayaswal Neco Limited -2015 (319) ELT 247 (SC) allowed cenvat credit on railway track materials used for handling raw material processed goods. The Tribunal in Bellary Steel and Alloys Limited Vs. CCE, Belgaum- 2005 (180) ELT 92 (Tri. Bang.)-2005-TIOL-290-CESTAT-BANG held that cenvat credit is available on HR sheet, angles, channels etc. used in fabrication and erection of technological structure and bl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 of the Larger Bench in the case of Vandana Global Ltd. (Supra) and other judgments. Further, he has brought to our notice and emphasized the amendment carried out in Explanation-II to Rule 2 (a) which defines the term input w.e.f. 07.07.2009. It has further 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 Glo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 goods. Accordingly, applying the user Test to the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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