TMI Blog2018 (7) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... td. (AR) for the Appellant (s) Shri Aalok Arora, Advocate for the Respondent (s) ORDER Per Shri P.K. Choudhary 1. Briefly stated the facts of the case are that the Assessee is engaged in the manufacture of Sponge Iron classifiable under Chapter 72 of the Central Excise Tariff Act, 1985. Show Cause Notices were issued alleging irregular availment of Cenvat Credit on Angle, Channel, CTB Bars, Cement, Welding Electrode etc. during the period from November 2005 to August 2009. The Adjudicating authority confirmed recovery of Cenvat Credit of ₹ 16,51,971.00 along with Interest and imposed penalty of equal amount of Cenvat Credit. By the impugned Order, the Commissioner (Appeals) set aside the Adjudication Order to the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent in the case of Singhal Enterprises Pvt. Ltd. vs. CCE, Raipur reported in 2016(341) ELT 372(Tri.-Del.) 4. CCE, Salem V Madras Aluminium Coo Ltd. [2017(349) ELT 133(Mad.)]. The judgment has been affirmed by the Hon'ble Supreme Court reported in 2017(345) ELT A192-193. 5. Mundra Port Special Economic Zone Ltd. vs. CCE [2015(39)STR726(Guj.)] In the case of the Commissioner of Central Excise and Customs Vs. SMC Power Generation Limited, the appellant s own case, vide Order dated 28.08.2017, the Tribunal dismissed the appeal filed by the Revenue. The relevant portion of the said judgement is reproduced below:- 5. From the record it appears that identical issue has come up before the Tribunal in the following cases: ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 structural items, 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 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 By following our earlier order, we find no reason to int ..... X X X X Extracts X X X X X X X X Extracts X X X X
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