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TMI Blog2016 (11) TMI 824X X X X Extracts X X X X X X X X Extracts X X X X ..... he cenvat credit of duty paid on welding electrodes was allowed - reliance placed on the decision of the case of Singhal Enterprises Pvt. Ltd [2016 (9) TMI 682 - CESTAT NEW DELHI]. I hold that as the period involved in the matter is that prior to 07.07.2009, therefore, the amended definition of input w.e.f. 07.07.2009 is not applicable to the facts of this case. Therefore, the assessee has rightly availed cenvat credit on inputs in question is allowed. - Appeal No. E/1121 & 1145/2012- (SM) - FINAL ORDER NO. 61498-61499/2016 - Dated:- 7-10-2016 - Mr. Ashok Jindal, Member (Judicial) She Suhir Malhotra, Sh. Sudeep Singh, Advocates- for the Assessee Sh. V. Gupta, AR- for the Revenue Per Ashok Jindal: Both sides are in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he allowed cenvat credit on inputs used in fabrication of storage tanks holding that inputs used do not fall in the exclusion list of revised definition of inputs. Aggrieved from the said order of the Ld. Commissioner (A), both sides are in the appeal before this Tribunal. 4. The Ld. Counsel for the assessee submits that the period involved in this case in August' 2006 to December' 2008 and the issue of admissibility of cenvat credit on inputs used in manufacture of structure, capital goods, parts, accessories and components of capital goods, used for joining pipes in the plants, welding etc. with the factory of production. He submits that during the impugned period the assessee was entitled to take of all the inputs on which ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a, deny the cenvat credit is to be set aside. 5. On the other hand, the Ld. AR supported the decision of the Hon'ble Larger Bench in the case of Vandana Global Ltd. (Supra). 6. Heard the parties and considered the submissions. 7. The short issue is involved in the matter is that whether on the steel items, the assessee is entitled to take cenvat credit used in manufacture of structure, capital goods, parts, accessories, components of capital goods used for joining pipes in the plants, welding etc. with the factory of production or not for the period August' 2006 to December'2008. 8. The main thrust of the Revenue is that the decision of Vandana Global Ltd. (Supra) held that amendment dated 07.07.2009 is clarificatory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al product; or (ii) any goods including accessories, cleared along with the final product, the value of which is included in the value of the final product and goods used for providing free warranty for final product; or (iii) all goods used for generation of electricity or steam for captive use; or (iv) all gods used for providing any output service; but excludes (A) light diesel oil, high speed diesel oil or motor spirit, commonly known as petrol; (B) any goods used for - (a) construction or execution of works contract of a building of a civil structure or a part thereof; or (b) laying of foundation or making of structures for support of capital goods, except for the provision of service portion j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hattishgarh High Court in case of Ambuja Cements Eastern Ltd. Vs. CCE 2010-TIOL-309HC-Chhattisgarh-CX held that welding electrodes used in repairs and maintenance of plant and machinery are inputs, entitled for cenvat credit. 12. Further, I find that in the case of Singhal Enterprises Pvt. Ltd. (Supra) this tribunal held that user test is to be applied for structural items used for fabrication of support structure and the same would be fall within the ambit of capital goods as contemplated under Rule 2(a) (A) of the CCR, 2004, therefore, the cenvat credit of duty paid on welding electrodes was allowed. 13. Following the above said decisions, I hold that as the period involved in the matter is that prior to 07.07.2009, therefore, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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