TMI Blog2017 (12) TMI 695X X X X Extracts X X X X X X X X Extracts X X X X ..... ase laws on the issue of cenvat credit on structural steel, held that cenvat credit can be availed on structural items - appeal dismissed - decided against Revenue. - E/COD/30521/2016 & E/CROSS/30556/2016 In E/21365/2015 - A/31832/2017 - Dated:- 13-11-2017 - Mr. M.V. Ravindran, Member (Judicial) And Mr. Madhu Mohan Damodhar, Member(Technical) Shri A.V. Subrahmanyam, Superintendent/AR for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tructural items. Adjudicating authority has come to a conclusion that structural items on which credit was availed, was used in the construction of structures on which pipelines passes through. 4. It is the case of Revenue in the appeal that structural items like steel for grating, ladders etc. cannot be termed as capital goods under the definition of capital goods as enshrined in Rule 2(a) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 vs Rajasthan Spinning Weaving Mills Ltd., 2010 (255) ELT 481 (SC), 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 in hand, we have no hesitation in holding that the structural items used in the f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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