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TMI Blog2016 (10) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... could be claimed with reference to the said items. After applying the user test , I am of the considered view that the subject items namely, angle, channel, plate, joist, rail, etc., which have been used for manufacturing various capital goods are eligible for the Cenvat credit - appeal allowed - decided in favor of appellant. - Appeal No. E/999/2011-EX [SM] - Final Order No. 54076/2016 - Dated:- 14-10-2016 - Mr. A. K. Arya, Member (Technical) Ms. SS Rinki Arora, Advocate For Appellant Mr. RK Mishra, DR For Respondent ORDER Per Mr. Ashok K Arya Both the sides have been heard in detail. 2. This appeal is against Order-in-Appeal No.24/RPR-I/2011, dated 25.01.2011 passed by C.C.E.(Appeals), Raipur, wherein he up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... LT 465 (SC)] (ii) Daya Sugar Vs. CCE, Meerut-I [2015 (316) ELT 394 (All.)] 5. The facts of the case, submissions of both sides and the case laws cited have been carefully considered. 6. The facts are on record that the subject steel items have been used for manufacturing of crane gentry, slag pots and metal pouring fixtures; all these items are established as capital goods; Rule 2(k) of Cenvat Credit Rules, 2004 (CCR) and its explanation 2 makes clear that any input items used for manufacture of capital goods, which are further used in the factory for manufacture would be covered as inputs under Rule 2(k) of the CCRs. The said Explanation reads as under:- Inputs include goods used in the manufacture of capital goods which are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd, therefore, qualify for availing Modvat credit. Per clause (b), the components, spare parts and accessories of the goods mentioned in clause (a) used for the purposes enumerated therein would also be Capital goods and qualify for Modvat credit entitlement. Clause (c) makes moulds and dies, generating sets and weigh bridges used in the factory of the manufacturers as capital goods and thus qualify for availing Modvat credit. The goods enumerated in clause (c) need not be used for producing the final product or used in the process of any goods for the manufacture of final product or used for bringing about any change in any substance for the manufacture of final product and the only requirement is that the same should be used in the factor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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