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TMI Blog2018 (3) TMI 914X X X X Extracts X X X X X X X X Extracts X X X X ..... lying upon various decisions of the Tribunal including the decision of the Karnataka High Court in the case of CCE, Bangalore Vs. SLR Steels Ltd. [2012 (9) TMI 169 - KARNATAKA HIGH COURT], where it was held that Once a storage tank and pollution control equipment constitutes capital goods and any raw material purchased for construction of those goods, the duty paid could be utilized as a CENVAT cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... input/input services and capital goods. It was noticed during the course of audit that the respondents have availed cenvat credit on HR coils, MS Channels, Nickel Chromium Austenitic during the period from 02/2012 to 12/2013 and these items were used for fabrication and erection of structural items. The said goods were used in fabrication of Process Tank, Hopper and Dust cleaner which is embedded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw properly. She further submitted that the assessee is not entitled to cenvat credit on items MS Channels, MS Rounds, MS Angles as the same does not fall in the definition of input or capital goods. She further submitted that both the authorities have wrongly relied upon the decision in the case of M/s. Singhal Enterprises - 2016 (341) E.L.T 372 (Tri.-Del.). 4. On the other hand none has appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms, such as MS Angles, channels, TMT Bar, etc., used in fabrication of support structures for various capital goods - Eligibility - HELD : Applying User Test evolved by Apex Court in case of Jawahar Mills Ltd. [2001 (132) E.L.T. 3 (S.C.)], for classifying goods as capital goods, impugned structural steel items used necessarily to support and facilitate functioning of various capital goods such a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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