TMI Blog2017 (8) TMI 1335X X X X Extracts X X X X X X X X Extracts X X X X ..... nd building materials - in the case of Commr. of Central Excise, Coimbatore Vs. Jawahar Mills Ltd. [2001 (7) TMI 118 - SUPREME COURT OF INDIA], the cenvat credit was allowed on power cables, capacitors, control panels, which were used for high voltage transfer electricity. Penalty - Held that: - it appears that the adjudicating authority has mentioned that the same is on interpretation of law - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant was engaged in the manufacture of sponge iron, pig iron, M.S. Ingots and billets and rolled products. The appellant has claimed cenvat credit on various items, like, M.S.Channel, M.S.Angels, M.S.Beams, Joists, plate etc. treating them as an input, but the Department has not allowed the same. Being aggrieved, the appellant has filed the present appeal. 3. With these background, we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lls Ltd., 2010 (255) E.L.T. 481 (S.C.), 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 fabrication of support structures would fall within the ambit of Capital Goods as contemplated under Rule 2(a) of the Cenvat Credit Rules, hence will be ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
