2018 (4) TMI 828

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... le Supreme Court. By now, the legal position is to allow credit on various MS items which are used for fabricating capital goods or accessories and support structures of such capital goods - the decision in the case of Singhal Enterprises Pvt. Ltd. vs. CC & CE, Raipur [2016 (9) TMI 682 - CESTAT NEW DELHI] referred - appeal allowed - decided in favor of appellant. - E/50311-50312 of 2018(SM) - 510 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is seen that the appellants have pleaded for eligibility of these items on explaining the usage of these items. MS angles, plates, channels and GI structurals were essentially used in fabricating various accessory/support structures for capital goods. These are essential to make capital goods stable and functional and, as such, will be eligible as accessories or peripherals of such capital goods. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ital goods. Reference can be made to the following decisions: - (a) Indian Aluminium Co. Ltd. vs. CCE, Bangalore 2001 (127) E.L.T. 710 (Tri . Chennai); (b) Union of India vs. Hindustan Zinc Ltd. 2007 (214) E.L.T. 510 (Raj.); (c) Bajaj Hindustan Ltd. vs. CCE, Lucknow 2013 (294) E.L.T. 581 (Tri. Del.); (d) CCE, Tiruchirapalli vs. India Cements Ltd. 2014 (305) E.L.T. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X