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TMI Blog2016 (12) TMI 989X X X X Extracts X X X X X X X X Extracts X X X X ..... and machinery. Therefore, relying on the decision of the Tribunal in the case of Singhal Enterprises Pvt. Ltd., I hold that appellant has correctly availed Cenvat credit on welding electrodes. CENVAT credit on steel items - Held that: - In fact these structures wagon, loading system is the integral part of the plant and machinery and same has been used for transportation of finished goods. In these circumstances, user tests qualifies that these items have been used for fabrication of plant and machinery, therefore, appellant is entitled for Cenvat credit. The Cenvat credit on steel items and welding electrode is allowed - appeal allowed - decided in favor of appellant-assessee. - Excise Appeal No.55503 of 2013 (SM) - Final Order No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectrodes under the definition of Capital Goods under Rule 2 (a) of the Cenvat Credit Rules, 2004 and have come to the conclusion that the credit will not be allowable under this Rule. However, we find that the credit of duty paid on Welding Electrodes has been held allowable by several decisions of this Tribunal and hence the issue is no more res-integra. We also find that several High Courts have also allowed such credit considering the same as allowable within the definition of Input under the Cenvat Credit Rules. One such reference can be made to the decision of the Hon ble High Court of Chhattisgarh in the case of Ambuja Cements Eastern Ltd. vs. CCE, Raipur - 2010 (256) E.L.T. 690 (Chhattisgarh) = 2010 - TIOL - 309 - HC - CHHATTISGARH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Tribunal in the case of Singhal Enterprises Pvt. Ltd. (supra ) wherein the Tribunal observed as under :- 15. We find that the controversy can be laid to rest by making a reference to the decision of the Apex Court in the case of CCE, Jaipur vs. Rajasthan Spinning Weaving Mills Ltd., - 2010 (255) E.L.T. 481 (S.C.) = 2010 - TIOL - 51 - SC - CX., wherein 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 57Q of the erstwhile Central Excise Rules, 1944. In the said judgment, the Apex Court has referred to the user test evolved by the Apex Court in the case of CCE, Coimbatore v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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