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TMI Blog2017 (8) TMI 1335X X X X Extracts X X X X X X X X Extracts X X X X ..... ate etc. - Held that: - Hon’ble Allahabad High Court in the case of Commr. of Central Excise, Ghaziabad Vs. Samtel Colour Ltd. [2013 (1) TMI 586 - ALLAHABAD HIGH COURT], has allowed the cenvat credit on paints and building materials - in the case of Commr. of Central Excise, Coimbatore Vs. Jawahar Mills Ltd. [2001 (7) TMI 118 - SUPREME COURT OF INDIA], the cenvat credit was allowed on power cables ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he period under consideration, the appellant was engaged in the manufacture of sponge iron, pig iron, M.S. Ingots and billets and rolled products. The appellant has claimed cenvat credit on various items, like, M.S.Channel, M.S.Angels, M.S.Beams, Joists, plate etc. treating them as an input, but the Department has not allowed the same. Being aggrieved, the appellant has filed the present appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inning & Weaving Mills Ltd., 2010 (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rts 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 contemplated under Rule 2(a) of the Cenvat Credit Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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