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TMI Blog2016 (12) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... factory. Though these M.S. Plates and Angles fall under Genera Statutory Items Chapter 72 or 73 of the Central Excise Tariff Act, the purpose of their end use determines their eligibility. The Hon'ble Supreme Court in Rajasthan Spg. & Wvg. Mills Ltd. [2010 (7) TMI 12 - SUPREME COURT OF INDIA] allowed the credit on steel plates and M.S. Angles, channels used in the fabrication of chimney for diesel generating sets. CENVAT credit allowed - appeal allowed - decided in favor of assessee. - E/2368/2010-EX(DB) - Final Order No. 53869/2016 - Dated:- 22-9-2016 - Shri S.K. Mohanty, Member (Judicial) and Shri B. Ravichandran, Member (Technical) Rep. by Shri Alok Barthwal, Advocate for the appellant. Rep. by Shri Yogesh Agarwal, DR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses in support of their contentions. 3. Ld. AR reiterated the findings in the original order. 4. We have heard both the sides and perused the appeal records. 5. The admitted facts of the case are that the appellants erected and commissioned within their factory the various capital goods like conveyor system, kiln, cooler, electrostatic precipitator, ground hopper/crusher, stock house, finished product house, intermediate bin and structural support to these capital goods for the manufacture of sponge iron. We find that the denial of credit on these items was mainly on the ground that these items have been used in fabricating certain capital goods and structures, which have become immovable property as they are attached to the ear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of various structures. The same High Court in Thriu Arooran S - 2015-TIOL-1734 HC-Madras held that the cenvat credit is available in such situation by relying on the decision of the Hon'ble Supreme Court in Rajasthan Spg. Wvg. Mills Ltd. (Supra). 7. The Tribunal has been following the ratio as stated above in various decisions. A reference can be made to a recent decision in Singhal Enterprises Ltd. -2016-TIOL-2451-CESTAT-DEL . The relevant portion is as below:- 13. Now we turn to the question, whether credit is admissible on various structural steel items, such as, M.S.Angles, Sections, Channels, TMT Bar etc., which have been used by the appellants in the fabrication of support structures on which various capital goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the Hon'ble Supreme Court has considered an identical issue of steel plates and MS channels used in the fabrication of chimney for diesel generating set. The credit stands allowed in the light of Rule 57 Q of the erstwhile Central Excise Rules, 1944. In the said judgement, the Apex Court has refered to the user test evolved by the Apex Court in the case of CCE, Coimbatore Vs. Jawahar Mills Ltd.- 2001 (132) ELT 3 (SC) = 2002-TIOL-87-SC-CX , which is required to be satisfied to find out whether or not particular goods could be said to be capital goods. When we apply the 'user test' to the case in hand, we find that the strucutal steel items have been used for the fabrication of support structures for capital goods. The appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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