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TMI Blog2025 (3) TMI 676X X X X Extracts X X X X X X X X Extracts X X X X ..... Ms. O.M. Reena, Authorized Representative for the Respondent ORDER Per SHRI K. Anpazhakan M/s. R.K. Steel Manufacturing Co. Pvt. Ltd. (the appellant herein) has availed Cenvat credit of Rs. in respect of MS Angles, Channels, HR Coils, Flange Beams etc. during the period of 18.06.2008 to 08.09.2008 the department of the view that the items such as MS Angles, Channels, HR Coils, Flange Beams et ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eated as part and parcel of the EOT Crane. Accordingly, the appellant submits that the said goods fall within the definition of Rule 2(a) (A) (iii) of Cenvat Credit Rules, 2004 as components, spares and accessories of the capital goods. In support of his contention the appellant relied upon the decision of the Hon'ble Madras High Court in the case of Thiru Arooran Sugars vs. CESTAT, Chennai 2017 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 2(K) used for the fabrication of the capital goods. Accordingly, I hold that these items MS Angles, Channels, HR Coils, Flange Beams etc. are eligible inputs under Rule 2(K) of Cenvat credit Rules and accordingly, the appellant is eligible to avail input credit. 5. I find that this view has been uphold by the Hon'ble Madras High Court in the case of Thiru Arooran Sugars vs. CESTAT, Chennai 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s they fall within the scope and ambit of both Rule 2(a)(A) and 2(k) of the 2004 Rules. 6. By relaying on the decisions cited above I hold that the appellant is eligible for the inputs credit availed on MS Angles, Channels, HR Coils, Flange Beams etc. and the impugned order denies the credit cannot be suitable. Accordingly, I set aside the same. 7. In view of the above I set aside the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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