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TMI Blog2016 (3) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... Applying such user test, it is clear that in the present case, the disputed items were forming part and parcel of overall capital goods of various descriptions and use. M.S. Plants, angles, channels, etc. used in the plant for fabrication of structure like ducting for bag filter, venting and exhaust dust collector chutes, coal crusher, conveyor system coal hopper etc. are eligible for cenvat credit. tHUS structural items such as angles, channels, rods, etc. required to make the machines functioning without any vibration or movement eligible for cenvat credit. - Decided in favour of assessee - Excise Appeal No. 51807/2015-EX (SM) - - - Dated:- 31-12-2015 - Ashok Jindal, Member (J) And B. Ravichandran, Member (T) For the Appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification report given by the jurisdictional officer without any valid reasons. Specific reference was made by the ld. Counsel to sub-paras (iv), (xi), (vii) and (viii) of para-28 of the impugned order wherein in spite of specific report of the officer, who inspected the factory to the effect that the items in dispute were used by the assessee for manufacture of integral part of conveyor system, thickener and filtration system, electrical equipments, ld. Commissioner disallowed the credit mainly on the ground that these items were either used in support structures or as part of protection equipment. Ld. Counsel contested the findings of the Original Authority as contrary to the facts reported on verification and also mis-conceived. She reli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which enables the moving part working as a base. The Original Authority's findings in respect of these items are not sustainable. 5. An amount of ₹ 4,95,978/- was disallowed on galvanized steel, nuts and bolts on the ground that these items are used for making the product of electrical instrument of mill plant. It stands to logic that a product system of electrical instrument in a mill is an accessory to such instrument and a credit cannot be denied for such accessory. Further, the classification of item under Chapter 73 by itself will not be excluded from cenvat credit if it is established that these are becoming the part of machinery or equipments or their accessories. 6. An amount of ₹ 5,12,715/- was denied as credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ducting for bag filter, venting and exhaust dust collector chutes, coal crusher, conveyor system coal hopper etc. are eligible for cenvat credit. In the case of Shree Cement Ltd. - Final order No.A/53194-53197/2015-SM (BR) dated 15.10.2015. The Tribunal held that cable tray is an accessory which holds the cable and without that, smoothly functioning of plant is not possible. Similar view was taken in the case of Hindustan Aluminium Co. Ltd. reported in 2010 (252) ELT 92 (T-KOL) and the appellant's own case reported in 2008 (224) ELT 604 (Tribunal-Kolkata). The Hon'ble High Court of Chattisgarh in the case of Associated Cement Co. Ltd. reported in 2011 (267) ELT 55 (T) upheld the Tribunal's view that structural items such as ang ..... X X X X Extracts X X X X X X X X Extracts X X X X
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