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TMI Blog2017 (11) TMI 1281X X X X Extracts X X X X X X X X Extracts X X X X ..... edit - credit allowed - appeal allowed - decided in favor of appellant-assessee. - Excise Appeal No. 51149 of 2017 - Final Order No. 57976/2017 - Dated:- 15-11-2017 - Dr. Satish Chandra, President And V. Padmanabhan, Member (Technical) For the Appellants : Sh. Rahul Tangri, Adv. For the Respondent : Sh. R. K. Mishra, DR ORDER Per Justice ( Dr. ) Satish Chandra The present appeal is filed by the assessee-Appellants against the Order-in-Original No. 08/COMMR/JBP/CEX/2017 dated 27.03.2017 passed by the Commissioner of Customs, Central Excise Service Tax, Jabalpur. The period in dispute is December 2009 to March 2010. 2. In the present appeal, the dispute is regarding admissibility of Cenvat Credit on various iron ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Hon ble High Court of Chhattisgarh in the case of Ambuja Cements Eastern Ltd. Vs Commissioner of Central Excise, Raipur, 2010 (256) ELT 690 (Chhattisgarh), wherein welding electrodes used for repair and maintenance purpose were also held to be cenvatable. Similarly, in the case of Hindustan Zinc Limited vs Union of India, 2008 (228 ELT 517 (Raj.), the Honble High Court Rajasthan allowed the Cenvat redit on the welding electrodes. By following said decision, we hold that the appellants are entitled to the credit on welding electrodes considering them as Inputs . 13. Now we turn to the question, whether credit is admissible on various structural steel items, such as, MS Angles, Sections, Channels, TMT Bar etc., which have been u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 (255) ELT 481 (SC), 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 vs Jawahar Mills Ltd., 2001 (132) ELT 3 (SC), which is required to be satisfied to find out whether or not particular goods could be said to be capital goods. When we apply the user test to the case in hand, we find that the structural steel items have been used for the fabrication of support structures for capital goods. The appellants have a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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