2016 (12) TMI 659

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Apex Court in the Rajasthan Spinning & Weaving Mills Ltd case [2010 (7) TMI 12 - SUPREME COURT OF INDIA] has laid down the user test. The appellants have been able to establish that without fabrication of such parts, accessories, components of capital goods it is not able to carry out the process of manufacture as these capital goods are integral for carrying out the manufacturing activity. In view of the facts of the present case being similar to the cases already decided by this Tribunal, applying the ratio in the above judgment, I hold that the credit is admissible - appeal allowed - decided in favor of appellant-assessee. - E/25145/2013 - A/31141/2016 - Dated:- 3-11-2016 - Ms. Sulekha Beevi, C.S, Member (Judicial) Shri B.V. Kuma .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Chinnii Mills vs CCE, Meerut [2016(334) ELT-3(SC), also the decision passed by this Tribunal in the case of Matrix Laboratories Ltd Vs CCE ST, Hyd-I [2016(339)ELT-122(Tri. Hyd) and M/s Suguna Metals Pvt. Ltd. vs CCE EST, Hyd-I [2016(339) ELT-119(Tri. Hyd). 3. On behalf of the department, the Ld. AR reiterated the findings in the impugned order. He submitted that MS channel, MS beams, etc., do not fall within the definition of capital goods and therefore, the authorities below have rightly denied the credit. 4. I heave both sides. 5. The issue posing for consideration is whether the Cenvat credit is admissible on MS items, MS beams etc. According to the appellant, the subject items were used for fabrication of parts compone .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... le Apex Court in the Rajasthan Spinning Weaving Mills Ltd case has laid down the user test. The appellants have been able to establish that without fabrication of such parts, accessories, components of capital goods it is not able to carry out the process of manufacture as these capital goods are integral for carrying out the manufacturing activity. In view of the facts of the present case being similar to the cases already decided by this Tribunal, applying the ratio in the above judgment, I hold that the credit is admissible. This Tribunal in the above decisions have relied on the judgment passed by Hon'ble Apex court and Hon'ble Madras High court relied by appellant. 7. The impugned order is set aside and the appeal is allo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X