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TMI Blog2018 (3) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... R Per: Dr. D.M. Misra This appeal is filed against OIA No.AHM-exxcus-002-APP-132-14-15 dated 26.8.2014 passed by the Commissioner (Appeals I), Central Excise, Ahmedabad. 2. Briefly stated the facts of the case are that alleging that the appellant had wrongly availed total CENVAT credit of Rs. 4,25,841/- on M.S. Flats used for earthing and connecting of 66KV Switch yard, pre-fabricated windows a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of CCR, 2004. He submits that the credit is admissible in view of the judgment of the Principal Bench at Delhi in the case of Singhal Enterprises Pvt. Ltd. Vs. Commissioner of Central Excise & Customs, Raipur 2016 (34) ELT 372 (Tri- Del.). 4. The Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). 5. I find that the issue is addressed by Principal Bench at Delhi in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 Ltd. (supra). 14. The Larger Bench decision in Vandana Global Ltd.'s case (supra) laid down that even if the iron and articles were used as supporting structures, they would not be eligible for the credit. Considering the amendmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mney 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 v. Jawahar Mills Ltd., 2001 (132) E.L.T. 3 (S.C.), which is required to be satisfied to find out whether or not particular goods could be said to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, 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 entitled to the Cenvat credit." 6. Following the aforesaid judgment, the impugned order is set-aside and the appeal is allowed. (Pronounced in the open Court on 19.01.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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