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TMI Blog2017 (1) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in favor of appellant. - Central Excise Appeal No. 725 of 2011 - 55977/2016 - Dated:- 20-12-2016 - Dr. Satish Chandra, President And Mr. V. Padmanabhan, Technical Member Shri J.M. Sharma, Consultant for the appellant Shri Yogesh Agarwal, A.R. for the Respondent -Revenue ORDER Per Justice (Dr.) Satish Chandra The present appeal is filed against the Order-in-Original No.63/2010 dated 27.12.2010 passed by the Commissioner, Central Excise Customs, Raipur. 2. The brief facts of the case are that the appellant is engaged in the manufacture of ferro alloys. During the period under consideration, the appellant has availed cenvat credit on Angles, channels, beams, flat, joist and plates etc. but the same was denied. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and machinery and are eligible for credit as capital goods. The Hon ble Madras High Court in Thiru Arooran Sugar - 2015-TIOL-1734-HC-Mad.CX held that credit on M.S. Plates, angles, channels utilised in construction / erection of plant were eligible for credit. The High Court observed that the principle laid-down by the Hon ble Supreme Court in Rajasthan Spinning and Weaving Mills Ltd. (supra) is applicable to such situation. 7. We note that the Tribunal has been consistently following the ratio that the steel items when they are used in fabrication of capital goods and their accessories inside the manufacturer premises are eligible for credit by applying user test as evolved by the Hon ble Supreme Court in Rajasthan Spinning and Weavin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undra Ports Special Economic Zone Ltd. - 2015 (04) LCX0197, wherein it was observed that the amendment made on 07.07.2009 cannot be held to be clarificatory and as such would be applicable only prospectively. 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) ELT 481(SC), 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 evo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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