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TMI Blog2018 (3) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... lated under Rule 2(a) of the Cenvat Credit Rules, hence will be entitled to the Cenvat Credit - appeal allowed - decided in favor of appellant. - Appeal No. E/2919/2011 - Final Order No. A/30282/2018 - Dated:- 19-2-2018 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member(Technical) Shri B. Seshagiri Rao, Advocate for the Appellant Shri B. Guna Ranjan, Superintendent /AR for the Respondent ORDER [ Order Per : M. V. Ravindran ] 1. This appeal is directed against Order-in-Original No. 18/2011-CE-Hyd III/Admn, Commr., dated 29.07.2011. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding denial of cenvat credit of Central Excise duty paid on items like angle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctory shed, building or laying of foundation for making of structures for support of capital goods. 6. On careful submissions made by both sides, we find that the adjudicating authority has rejected the claim of the appellant for cenvat credit of approximately ₹ 1.91 Crores only on the ground that these inputs are not capital goods and they cannot be considered as inputs and has relied upon the decision of Larger Bench of Hon ble Tribunal in the case of Vandana Global Limited vs. CCE, Raipur. 7. We find that the issue of extending cenvat credit under inputs as indicated herein above, now stands decided by the judgment and order of Tribunal in the case of Singhal Enterprises Pvt. Ltd. (supra) wherein the Bench went into the defin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning 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 contemplated under Rule 2(a) of the Cenvat Credit Rules, hence will be entitled to the Cenvat credit. 8. The same ratio arises in the case of Monnet Ispat Energy Limited. Since the issue is now settl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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