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2017 (2) TMI 1285

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..... r 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 u/r 2(a) of the CCR, hence will be entitled to the Cenvat credit - credit allowed - appeal allowed - decided in favor of appellant. - E/2429/2010-DB - Final Order No. A/ 30220 / 2017 - Dated:- 20-2-20 .....

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..... f the records, it was found by the Department that the appellant has availed CENVAT Credit on cement, steel and steel structural items. The Department has not allowed the CENVAT credit on these items. Being aggrieved, the appellant has filed the present appeal.3. With the above background, we heard Shri Karan Talwar and Shri Guna Ranjan for the parties. 4. After hearing both sides and perusal o .....

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..... lls Ltd., 2001 (132) 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 handli .....

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..... views were expressed in the following cases:- i. CCE, Jaipur Vs. Rajasthan Spinning Weaving Mills Ltd. [2010(255) ELT 481 (SC)] ii. CCE, Coimbatore Vs. Jawahar Mills Ltd. [2001(132) ELT 3 (SC)] iii. Prism Cement Ltd. Vs. CE ST [2016-TIOL-3261-CESTAT-DEL.] iv. India Cements Ltd. Vs. CCE, Chennai [2015-TIOL-650-HC-MAD-CX] v. Kalindi Ispat Pvt. Ltd. Vs. CCE, Raipur [2017-TIOL-37-CEST .....

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