TMI Blog2019 (3) TMI 1368X X X X Extracts X X X X X X X X Extracts X X X X ..... Angles, Channels etc. That the description or chapter heading of such capital goods is not stated. The Chartered Engineers Certificate is produced to show that MS Angles, Channels etc., were used for manufacture of capital goods. The SCN does not specifically allege that these are used for support structures, but merely states that the details of capital goods fabricated is not declared. The appellant is eligible for credit - appeal allowed - decided in favor of appellant. - E/41949/2018 - FINAL ORDER NO. 40291/2019 - Dated:- 8-1-2019 - Smt. Sulekha Beevi C.S, Judicial Member For the Appellant Shri M.A. Mudimannan, Adv. For the Respondent Shri Jagan Babu, AC (AR) ORDER Brief facts are that the appellants are man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owed these directions and the decisions have not been considered at all. He argued that MS Angles, Channels etc., were used for fabrication of capital goods. Without such capital goods such as furnace the appellants cannot manufacture final products. The impugned items therefore, would pass the user test as laid by the Hon ble Apex Court in the case of Commissioner of Central Excise, Jaipur Vs M/s. Rajasthan Spinning and Weaving Mills Ltd., reported in 2010 (255) E.L.T. 481 (S.C.). The department has denied the credit merely relying upon the decision of Larger Bench in the case of M/s. Vandana Global Ltd.,2010 (253) ELT 440 which is no longer good law. He relied upon the decision of the Tribunal in the case of M/s. India Cements Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted that the authorities below analysed the issue very carefully and held that the impugned goods are not eligible for credit. The items such as, MS Angles, Channels etc., do not fall within the definition of capital goods and, therefore, the authorities below have rightly disallowed the credit. After 01.04.2011, the goods, which are used for support structures of capital are also not eligible for credit as inputs. Therefore, the credit has been rightly disallowed. 5. Heard both sides. 6. The appellants submitted that the impugned goods were used for equipments like Pusher Type, Producer gas fired billet reheating furnace etc. Without such furnace, the appellants cannot carry out manufacture of TMT bars, which is their final prod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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