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TMI Blog2017 (1) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... of CCE, Jaipur Vs. Rajasthan Spinning & Weaving Mills Ltd. [2010 (7) TMI 12 - SUPREME COURT OF INDIA], where the Apex Court has referred to the ‘user test’ evolved by the Apex Court in the case of CCE, Coimbatore Vs. Jawahar Mills Ltd. [2001 (7) TMI 118 - SUPREME COURT OF INDIA] which is required to be satisfied to find out whether or not particular goods could be said to be ‘capital goods’. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner of Central Excise, Raipur. 2. The brief facts of the case are that the appellant is engaged in the manufacture of sponge iron falling under Chapter 72 of Central Excise Tariff Act, 1985, and is availing Cenvat credit of duty paid on inputs and capital goods used in the manufacture of final products in terms of Cenvat Credit Rules, 2004. During March, 2005 to October 2007, the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r System (vi) Joists (vi) Supporting Structures for above The appellant maintained Cenvat credit account in respect of the aforesaid inputs. The capital goods and components thereof manufactured out of the said inputs were duly used for captive consumption under Notification No. 67/95-CE dated 16.3.1995. 3. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 structural steel items have been used for the fabrication of support structures for capital goods. The appellants have argued that the various capital goods, such as kiln, material handling conveyor system, furnace etc. cannot be suspended in mid air. They will need to b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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