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TMI Blog2017 (9) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... will be entitled to the Cenvat Credit - credit allowed - appeal allowed - decided in favor of appellant. - E/13568/2013 - A/11390/2017 - Dated:- 24-3-2017 - Dr. D. M. Misra, Member (Judicial) For Appellant (s): Shri H. D. Dave, Advocate For Respondent (s): Shri Sameer Chitkara, Authorised Representative ORDER Per: Dr. D. M. Misra This is an appeal filed against OIA No. PJ/195/VDR-I/2013-14 dated 12.07.2013 passed by Commissioner (Appeals) of Central Excise, Customs and Service Tax-Vadodara. 2. Briefly stated the facts of the case are that the appellant had availed CENVAT credit on M.S. Channels, M.S. Angles, M.S. Plates, M. S. beam, and M.S. Sheets, TMT CTD, Angles, FRP Sheets used for fabrication of c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 structures for the capital goods. I find that the issue has been recently considered by the Principal Bench at Delhi in Singhal Enterprises Pvt. Ltd s (supra). After analysing the principle of law settled on the issue by various High Courts and Supreme Court observ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch 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 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 whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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