TMI Blog2019 (2) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... ing set. This principle of “User Test Principle” as classified by the Hon’ble Apex Court has subsequently been used in several decisions, i.e. C.C.E. Vs. India Cements Ltd. [2014 (7) TMI 881 - MADRAS HIGH COURT] - Even in the case of Vandana Global’s own case as the Commissioner (Appeals) has relied upon the above said decision while rejecting the appellant’s case. High Court of Madras in the case C.C.E. Vs. India Cements [2011 (8) TMI 399 - MADRAS HIGH COURT] has also reiterated the principle of “User Test Principle” as detailed by Hon’ble Apex Court. Seeing from these decisions it stands clear that the articles on which the appellant herein has availed the cenvat credit clearly falls within the definition of capital goods as defined un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same ground however proposing the disallowance and recovery of allegedly wrongly availed credit of ₹ 13,833/- for a period w.e.f. February 2015 to December 2015 was served upon appellants. Both the SCNS were initially approved and confirmed vide Order-in-Original No. 22-23 dated 31.03.2017. Being aggrieved an Appeal was preferred before Commissioner (Appeals) vide Order-in-Appeal No. 07-08 dated 05.04.2018 has upheld findings of the original adjudicating authority. Being aggrieved the appellant is before this Tribunal. 2. Mr. Dhruv Tiwari, Ld. Advocate for the appellant has submitted that the cenvat credit has been availed on iron and steel items as capital goods used for manufacture of parts/components/accessories of specified cap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing both the parties, I observe that the only issue to be adjudicated in the present Appeal is as to whether the articles as that of angles, channels, HR plates, MS rounds, joist, sections, wire rope, wire mesh, etc. are the inputs/capital goods enabling the assesse/ appellant to avail the cenvat credit. The Adjudicating Authority below has rejected the claim relying upon the decision of Larger Bench but the said decisions stands over ruled by the decision of High Court of Chhattisgarh as is impressed upon on behalf of the appellant. Perusal of the decision reflects that the structures as mentioned above viz. angles, joist, beams, bars, plates as were denied to be the capital goods in the decision of Vandana Global (supra) are held to be th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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. 5. This principle of User Test Principle as classified by the Hon ble Apex Court has subsequently been used in several decisions, i.e. C.C.E. Vs. India Cements Ltd. 2014 (310) E.L.T. 636. Even in the case of Vandana Global s own case as the Commissioner (Appeals) has relied upon the above said decision while rejecting the appellant s case. High Court of Madras in the case C.C.E. Vs. India Cements 2012 (285) E.L.T. 341 has also reit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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