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TMI Blog2018 (4) TMI 819X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated:- 2-3-2018 - Shri B. Ravichandran, Member (Technical) Shri H.C. Saini, Authorized Representative (DR) for the Respondent. Ms. Sukriti Das, Advocate - for the appellant. Per. B. Ravichandran: - The appeal is against order dated 12/09/2017 of Commissioner (Appeals), Bhopal. The appellants are engaged in the manufacture of cement and clinker liable to excise duty. The y were availing credit on various inputs and capital goods in terms of Cenvat Credit Rules, 2004. The dispute in the present appeal relates to period from June 2009. The credit of duty availed on various steel items like mill plates, channels, joists etc. were sought to be disallowed on the ground that these are structural items excluded from elig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been held by the Tribunal consistently that the steel items when they were used in fabrication of capital goods and their accessories inside the manufacturing premises are eligible for credit. The principle of user test evolved by the Hon ble Supreme Court in CCE, Jaipur vs. Rajasthan Spinning and Weaving 2010 (255) E.L.T. 481 (S.C.) has been applied in this regard. A reference can be made to the latest decision of the Tribunal in Singhal Enterprises vide final order No. 53013 dated 12/08/2016. The findings are as under: - 13. Now we turn to the question, whether credit is admissible on various structural steel items, such as, MS Angles, Sections, Channels, TMT Bar, etc., which have been used by the appellants in the fabrication ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Apex Court in the case of CCE, Coimbatore v. Jawahar Mills Ltd., 2001 (132) E.L.T. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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