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TMI Blog2017 (12) TMI 889X X X X Extracts X X X X X X X X Extracts X X X X ..... ioned in the application, we recall our Final Order No.53285/2017 dated 21.4.2017 where the appeal was dismissed for default. 2. In the result, ROA application is allowed. 3. In the Misc. application, it is stated that name of the company has been changed as per the permission of the Company Law Board. Hence Misc. application is allowed pertaining to change of cause title. Registry would do the needful. 4. With the consent of both the parties, we proceed to decide the appeal on merits. On Merits 5. The present appeal is filed against the order in Original No. Commissioner/RPR/CEX/21/2011 dated 29.3.2011. The period of dispute is from February, 2007 to April, 2009. 6.. Brief facts of the case are that during the period under considerati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal preferred by the Revenue in respect of these two items and remitting the matter for fresh consideration in regard of the Bulldozer requires no consideration. As far as the other items, namely, Rebar Coils, CTD Bars, TOR Steel and Cement are concerned, as to whether they are capital goods or not, the Tribunal having regard to the law laid down by the Apex Court in Jawahar Mills's case, has liberally construed the above Rule and factually found that these are the items, which are used for the purpose of construction of the plant comprising of concrete foundations, concrete silos for storing raw materials, clinker and cement, pre-heater tower structure, load centres etc. Having regard to the above factual findings, the Tribunal had foun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat 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 suitably worked upon for this purpose. Accordingly, the goods fabricated, using such structurals, will have to be considered as parts of the relevant machines. The definition 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 contem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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