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TMI Blog2017 (12) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... itled to the Cenvat Credit - appeal allowed - decided in favor of appellant. - Appeal No. E/378/2009 - Order No. FO/78327/2017 - Dated:- 30-11-2017 - Satish Chandra, President And Shri V. Padmanabhan, Member (Technical) Shri K.K.Anand, Advocate for the Appellant Shri D.Haldar, AC(AR) for the Respondent ORDER Per Dr. Satish Chandra 1. The present appeal has been filed by the appellant against the Order-in-Original No.CCE/BBSR-II/No.08-12/Commissioner/2009 dated 30.3.2009. The period of dispute is February, 2006 to March, 2008. 2. The brief facts of the case are that the appellant is engaged in the manufacture of Pig Iron, Sponge Iron and Steel Billets. The raw-materials were used by the appellant on which the cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. Union of India, 2008 (228) E.L.T. 517 (Raj.), the Hon ble High Court of Rajasthan allowed the Cenvat credit 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 used by the appellants in the fabrication of support structures on which various capital goods are placed The same stands denied by the lower authority. The learned DR has sought disallowance of the same by citing the decision of the Larger Bench in the case of Vandana Global Ltd. (supra) and other judgm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 appellants have argued that the various capital goods, such as, kiln, material handling conveyor system, furnace, etc. cannot be suspended in mid-air. They will need to be suitably supported to facilitate smooth functioning of such machines. It is obvious that the structural items have been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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