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TMI Blog2017 (12) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... ds’ as contemplated under Rule 2(a) of the Cenvat Credit Rules, hence will be entitled to the Cenvat Credit. SS & CR Coils, SS Plates, HR Sheets, CS Seemless Pipe, M/s Angles, Channels, etc. used for fabrication of machineries/capital goods and structure for capital goods within the factory premises are eligible to CENVAT credit, since supported by Chartered Engineer’s Certificate. Appeal allowed - decided in favor of appellant. - E/10742/2016-SM - A/13237/2017 - Dated:- 28-8-2017 - DR. D.M. Misra, Member (Judicial) For Appellant: Sh. Anand Nainawati (Advocate) For Respondent: Sh. J. Nagori, A.R. ORDER Per: Dr. D.M. Misra This is an appeal filed against order-in-appeal No.VAD-EXCUS-001-APP-496-15-16 date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SS CR Coils, SS Plates, HR Sheets, CS Seemless Pipe, M/s Angles, Channels, Beamsetc. used for fabrication of machineries/capital goods and structure for capital goods within the factory premises. I find that the issue has been recently considered by the Principal Bench at Delhi in Singhal Enterprises Pvt. Ltd s (supra) and also covered by the decision of this Tribunal in Metrochem Industries Ltd s case (supra). In the judgement of Principal Bench At Delhi in Singhal Enterprises Ltd s case (supra) observed as follows:- 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 used by the appellants in the fabricat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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