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TMI Blog2017 (9) TMI 989X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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, the credit is allowed. Penalty - Held that: - the same is on interpretation of law, hence not sustainable. Appeal allowed - decided in favor of appellant. - Ex. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant has availed cenvat credit on M.S.Channels, M.S.Angles/Joists/Beams, Welding Electrodes etc., but the same was disallowed by the Department. Being aggrieved, the appellants have filed the present appeals. 3. With these background, we have heard Shri Ravi Raghavan, ld.Counsel for the appellant and Shri S. Mukhopadhyay, ld. D.R. for the Department. 4. After hearing both sides and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 (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, C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efinition 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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