TMI Blog2018 (2) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... Madras in the case of Thiru Arooran Sugars Ltd. [2017 (7) TMI 524 - MADRAS HIGH COURT]. The “User Test” was evolved by the Hon’ble Supreme Court to determine the eligibility of credit on MS items - the appellant’s eligibility to credit cannot be denied, after applying user test - appeal allowed - decided in favor of appellant. - E/220 & 221/2010 - 42922-42923/2017 - Dated:- 15-11-2017 - Ms. Sul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d their claim and held that credit on MS angles, pipes etc. cannot be allowed in respect of support structures for pipelines which cannot be considered as capital goods. 3. The ld. counsel for the appellant submitted that the fabrication work using the MS angles, sheets etc. are with reference to the composite structure of pipeline and its support. It is not the case that the credit of duty on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt upheld the eligibility of the appellant for credit. 4. The ld. AR reiterated the findings of the original authority and submitted that the original authority allowed credit on various steel items used in the fabrication of capital goods. Only in respect of clearly identified support structures, which cannot be considered as capital goods, credit was denied. 5. We have heard both sides and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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