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TMI Blog2017 (8) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... I], where it was held that 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 - appeal allowed - decided in favor of appellant. - E/13583/2013 - A/11352/2017 - Dated:- 24-3-2017 - Dr. D. M. Misra, Member (Judicial) For Appellant (s): Shri J. C. Patel, Rahul Gajera, Advocates For Respondent (s): Shri Sameer Chitkara, Authorised Representative ORDER A/11352/2017 Per: Dr. D. M. Misra This is an appeal filed against OIA No.SRP/145/CMN/2013-14 dated 01.08.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit is also admissible in view of the judgement of the Hon ble Madras High Court in the case of India Cements Ltd. Vs. CESTAT, Chennai - 2015 (321) ELT 209 (Mad.) and a recent decisions of 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.) and SKS Ispat And Power Ltd. Vs. Commissioner of Central Excise, Raipur - 2016-TIOL-2769-CESTAT-DEL. 4. Ld. AR for the Revenue reiterated the findings of the ld. Commissioner (Appeals). 5. Heard both sides and peruse the records. I find that the dispute centres around the eligibility of CENVAT credit on Ms. Angles, Channels, Beams etc., which were used in the fabrication of various ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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.), wherein it was observed that the amendment made on 7-7-2009 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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