TMI Blog2018 (7) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... to the instant case, where it was held that 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 entitled to the Cenvat Credit. In the instant case, the fixation of the said ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st schedule to the Central Excise Tariff Act, 1985. The appellant had undertaken expansion activity at their manufacturing facility by setting up a new cement manufacturing unit for manufacturing Portland Slag cement classifiable under chapter 25 of the first schedule to the Central Excise Tariff Act, 1985. For the manufacture and installation of various plant and machinery such as storage tank, e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision of the Hon ble Madras High Court in the case of India Cement Ltd. reported as 2015 (321) ELT 209, where the Hon ble High Court had allowed the credit on structural items as capital goods. 4. The ld. AR for the Revenue reiterated the findings of the lower authorities. 5. Heard both sides and perused the appeal records. 6. On perusal of records, I find that the main contention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Larger Bench of the Tribunal in the case of Vandana Global Ltd. (supra) relied upon by the adjudication authority as well as the Commissioner (Appeals) is no more a good in law in view of various decisions of the Hon ble High Courts. 8. I find that the usage of various iron and steels items is to be analysed in the light of the decision of the Hon ble Supreme Court in the case of Rajast ..... X X X X Extracts X X X X X X X X Extracts X X X X
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