2017 (3) TMI 1130

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..... ot be a criteria for denial of Cenvat credit - credit allowed - appeal allowed - decided in favor of appellant.
Shri S.K. Mohanty, Member (Judicial) and Shri B. Ravichandran, Member (Technical) Shri Alok Barthwal, Advocate - for the appellant. Shri Yogesh Agarwal, Authorized Representative (DR) - for the Respondent. ORDER This appeal is directed against impugned order dated 06/03/2010 passed by the Commissioner, Central Excise & Customs, Raipur, whereby Cenvat credit taken by the appellant on the steel items namely angle, channel, beam, plate, flat, joists, HR steel etc. has been denied on the ground that the said disputed goods are not confirming to the definition of either inputs or capital goods for the purpose taking Cenvat credi .....

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..... Ltd. reported in 2015 (330) E.L.T. 708 (Tri. - Del.) 3. On the other hand, the learned DR appearing for the respondent reiterated the findings recorded in the impugned order. 4. We have heard the learned Counsel for both sides and examined the case records. 5. We find that the Adjudicating Authority has denied the Cenvat credit on the steel items mainly on the ground that the goods have been used for erection of plant fixed to earth, which cannot be considered as 'goods' and therefore, Cenvat credit is not admissible. Further, the Adjudicating Authority has not taken cognizance of the Chartered Engineer certificate produced by the appellant, specifying the reason that the same was issued to meet the requirement of the appellant. 6. The .....

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..... low :- "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 v. Rajasthan Spinning & Weaving Mills Ltd., 2010 (255) E.L.T. 481 (S.C.), 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. Jawahar Mills Ltd., 2001 (132) E.L.T. 3 (S.C.), which is required to be satisfied to find out whether or not particular goods could be said to b .....

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