TMI Blog2018 (12) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... efinition of capital goods as defined under Rule 2(k) of the Cenvat Credit Rules 2004 - also, applying to a over ruled decision while rejecting the Appeal is held to be an act of committing a judicial indiscipline on the part of the Commissioner(Appeals). Appeal allowed - decided in favor of appellant. - Excise Appeal No. E/52937/2018 [SM] - FINAL ORDER NO. 53348/2018 - Dated:- 27-11-2018 - MRS. RACHNA GUPTA, MEMBER (JUDICIAL) Present for the Appellant: Mr. Hemant Bajaj, Advocate Present for the Respondent: Mr. P.R. Gupta, DR ORDER PER: RACHNA GUPTA The appellant herein is engaged in manufacture of P.P. cement, PVC resins, caustic soda, etc. The Department has observed that the appellant has wrongly avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . However the said decision stands already over ruled by the decision of High Court of Chhattisgarh in the case Vandana Global Ltd. Vs. C.C.E. 2018 (5) TMI 305. It is impressed upon that the said decision of Hon ble High Court is sufficient for the said Order of Commissioner(Appeals) to be set aside. Otherwise also, there has been a catena of judgements including the one from the High Court of Rajasthan which applied to the appellant herein in the case of Union of India Vs. Hindustan Zinc Limited 2007(214) E.L.T. 510 (Rajasthan). The Ld. Counsel for the appellant has accordingly prayed for the impugned order to be set aside and Appeal to be allowed. 4. Per contra, Ld. DR has justified the Order by laying emphasis upon an instruction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T. 3 (S.C.) which was held to be required to find out whether or not particular goods could be said to be capital goods. It was held: When we apply the User Test Principle to the case in hand, 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 structural, will have to be considered as parts of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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