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TMI Blog2017 (8) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... he ambit of ‘Capital Goods’ as contemplated under Rule 2(a) of the Cenvat Credit Rules, hence will be entitled to the CENVAT Credit. Time limitation - Held that: - the demand is barred by limitation, since on the very same issue, responding to the objection raised by the Audit, the appellant way back in the year 2007 submitted that these items are eligible to CENVAT credit and no demand notice was issued to the appellant for recovery of the credit. Appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in the case of Commissioner of Central Excise, Visakhapatnam-II Vs. Sai Sahmita Storages (P) Ltd - 2011 (23) STR 341 (A.P.). Further he has submitted that in a recent decision of the Principal Bench at Delhi in the case of Singhal Enterprises Pvt. Ltd. Vs. Commissioner of Central Excise & Customs, Raipur - 2016 (34) ELT 372 (Tri- Del.) also held to be admissible to the Cenvat credit. He further submits that the demand is barred by limitation inasmuch as during the course of Audit for the year 2007 objection on the admissibility of CENVAT credit on the very same items had been raised. The appellant had furnished their reply on 08.12.2007 (copy of letter annexed at page No. 82 of the Appeal Paper Book). Therefore, there was no suppress ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Input w.e.f. 7-7-2009. It has further been pleaded that the Cenvat credit claimed for the period prior to this will be covered within the decision of the Larger Bench in the case of Vandana Global Ltd. (supra). 14. The Larger Bench decision in Vandana Global Ltd.'s case (supra) laid down that even if the iron and articles were used as supporting structures, they would not be eligible for the credit. Considering the amendment made w.e.f. 7-7-2009 as a clarification amendment and hence to be considered retrospectively. However, we find that the said decision of the Larger Bench was considered by the Hon'ble Gujarat High Court in the case of Mundra Ports & Special Economic Zone Ltd., 2015 (04) LCX0197 = 2015 (39) S.T.R. 726 (Guj.), where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relevant machines. The definition of Capital Goods includes, components, spares and accessories of such capital goods. Accordingly, applying the User Test to the facts in hand, we have no hesitation in holding that the structural items used in the fabrication of support structures would fall within the ambit of Capital Goods as contemplated under Rule 2(a) of the Cenvat Credit Rules, hence will be entitled to the Cenvat credit." 7. Also, I find that the Hon'ble High Courts have allowed Cenvat credit on Cement and Steel used for fabrication of storage tanks. Besides, I find that the demand is barred by limitation, since on the very same issue, responding to the objection raised by the Audit, the appellant way back in the year 2007 submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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