TMI Blog2017 (12) TMI 889X X X X Extracts X X X X X X X X Extracts X X X X ..... NVAT credit - structural items - Held that: - the issue has came up before the Tribunal in assessee’s own case M/s Lafarge India Pvt. Limited Versus CCE, Raipur [2016 (10) TMI 615 - CESTAT NEW DELHI] where the cenvat credit on steel structures (including pipes and accessories), rectangular bar, expansion joint, non standard part and various specific items were allowed - credit allowed. Appeal allowed - decided in favor of appellant. - Excise ROA Application No.50724 of 2017, Excise Misc. Application No.50754 of 2017, Excise Appeal No.2146 of 2011 - A/57514/2017-EX[DB], Misc. No.50721/2017-EX[DB] - Dated:- 25-10-2017 - Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Shri Saurabh Suman, Advocate for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on record, it appears that in the case of CCE Vs. India Cements Ltd. [2012 (285) ELT 341 (Mad)], the cenvat credit was allowed on the cement when it was used for the capital goods. The cement was used as raw material in the instant case. So, the item used is not for civil construction but for the construction of clinker silos which are absolutely necessary for establishing a manufacturing unit for cement, which was the subject matter where the cenvat credit was availed. Hence, we allow the cenvat credit on the cement specially when the Hon ble Madras High Court observed in para 7 as under: 7. As far as the Crane with accessories and Loader are concerned, there cannot be any difficulty in holding that they will come within the ite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... items were allowed. In Para 15 of the order, it was observed as under: 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 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 Vs. Jawahar Mills Ltd. -2001 (132) ELT 3 (SC), which is required to be satisfie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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