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M/s Jindal Saw Ltd. Versus C.C.E. & S.T. -Rajkot

2017 (11) TMI 762 - CESTAT AHMEDABAD

CENVAT credit - Round Bars/ H.R. Plates/ M.S. Channels / M.S. Angles/ Parallet Falnge Coloumns/ Non Alloys Steel etc.used in fabrication and supporting structure of the capital goods within the factory - Held that: - the Principal Bench at Delhi in Singhal Enterprises Pvt. Ltd's [2016 (9) TMI 682 - CESTAT NEW DELHI] in laying down the principle on the eligibility of credit on similar items in its use as structural support to capital goods has held that applying the “User Test” to the facts in ha .....

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: Mr. R. Santhanam ( Advocate ) For the Respondent : Mr. S.N.Gohil ( A. R. ) ORDER Per: Dr. D.M. Misra This is an appeal filed against order-in-appeal No. KCH-EXCUS-000-APP-037-15-16 dated 20.01.2016 passed by Commissioner (Appeals) Rajkot. 2. Briefly stated the facts of the case are that the appellant had availed CENVAT credit on Round Bars/ H.R. Plates/ M.S. Channels / M.S. Angles/ Parallet Falnge Coloumns/ Non Alloys Steel etc.used in fabrication and supporting structure of the capital goods .....

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d for fabrication and supporting structure of capitalgoods, as intimated by them in response to audit query vide letter dt.21.12.2009 hence, eligible to credit as per the definition of input prescribed under Rule 2(k) of CCR, 2004. He submits that the credit for the above said purpose is admissible to the appellant in view of the judgment of the Principal Bench at Delhi in the case of Singhal Enterprises Pvt. Ltd. vs. C.Cus. & C. Ex., Raipur 2016 (341) ELT 372 (Tri-Del.). However, he fairly .....

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he eligibility of credit on similar items in its use as structural support to capital goods 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 .....

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upra) laid down that even if the iron and articles were used as supporting structures, they would not be eligible for the credit. Considering the amendment made w.e.f. 7-7-2009 as a clarification amendment and hence to be considered retrospectively. However, we find that the said decision 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 t .....

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dit 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 .....

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