TMI Blog2018 (3) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... favor of appellant. - Appeal No. E/10217/2018 - Order No. A/10398 / 2018 - Dated:- 22-2-2018 - Dr. D. M. Misra, Hon'ble Member ( Judicial ) For the Appellant : Shri S. Dixit, Advocate For the Respondent : Ms. Nitina Nagori, Authorised Representative ORDER Per : Dr. D. M. Misra This is an appeal filed against OIA No. VAD-EXCUS-002-APP-460-2017-18 dated 28.09.2017 passed by Commissioner (Appeals) of Central Excise, Customs and Service Tax-Vadodara. 2. Briefly stated the facts of the case are that the appellant had availed CENVAT credit on M.S. Channels, M.S. Angles, M.S. Beams, M.S. Plates, S.S Plate etc, used for making of supporting structures of capital goods. Alleging that these items do not fall under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 decision of the Larger Bench in the case of Vandana Global Ltd. (supra) and other judgments. Further, he has brought to our notice and emphasized the amendment carried out in Explanation-II to Rule 2(a) which defines the term Input w.e.f. 7-7-2009. It has further been pleaded that the Cenvat credit claimed for the period prior to this will be covered within the decision of the Larger Bench in the case of Vandana Global L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, we find that the structural steel items have been used for the fabrication of support structures for capital goods. The appellants have argued that the various capital goods, such as, kiln, material handling conveyor system, furnace, etc. cannot be suspended in mid-air. They will need to be suitably supported to facilitate smooth functioning of such machines. It is obvious that the structural items 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 hesita ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
