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TMI Blog2018 (8) TMI 1500X X X X Extracts X X X X X X X X Extracts X X X X ..... letus, ADC (AR) for the Respondent ORDER Per Shri Madhu Mohan Damodhar, Having heard both sides, we find that the common issue involved in all these appeals relates to admissibility of Cenvat Credit on MS angles, MS plates, channels, aluminium coils, asbestos, etc., used for making structures for support of capital goods. 2. The periods of dispute in all these appeals is prior to 07.07.2009. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns, which are erected by using steel and cement are integral part of the capital goods (i.e., plant and machinery), as they hold in position the plant and machinery, which manufactures the final product. Therefore, in our opinion, whether the "user test" is applied, or the test that they are the integral part of the capital goods is applied, the assessees, in these cases, should get the benefit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oran Sugars judgment (supra), asbestos would also be required as a structural, along with the MS angles, plates, etc., and hence, in our view, the credit availed on that would also be admissible. 6. In the event, we hold in favour of the appellant in all these cases. The impugned orders are set aside and the appeals are allowed with consequential benefits, if any, as per law. (Dictated and prono ..... X X X X Extracts X X X X X X X X Extracts X X X X
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