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TMI Blog2018 (5) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... enied as they had availed excess credit since the appellant was not required to pay duty on the enhanced assessable value of the captively consumed white cream in the factory used for manufacture of "Eclairs" cleared on payment of duty; credit of Rs. 50,688/- denied on the ground that the Education cess and Secondary Higher Education cess which was paid on sugar cess was not payable and credit of Rs. 96,552/- denied availed on MS Angles, Channels, beams etc. used for fabrication of structural for foundation of capital goods, Plant machinery within the factory premises. 3. The Ld. Consultant for the Appellant submits since the appellant had availed credit of Rs. 82,346/- & Rs. 50,688/- on the duty paid, denial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eel items, such as, MS Angles, Sections, Channels, TMT Bar, etc., which have been used by the appellants in the fabrication of support structures on which various capital goods are placed? The same stands denied by the lower authority. The learned DR has sought disallowance of the same by citing the decision of the Larger Bench in the case of Vandana Global Ltd. (supra) and other judgments. Further, he has brought to our notice and emphasized the amendment carried out in Explanation-II to Rule 2(a) which defines the term 'Input' w.e.f. 7-7-2009. It has further been pleaded that the Cenvat credit claimed for the period prior to this will be covered within the decision of the Larger Bench in the case of Vandana Global Ltd. (supra). 14. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tural steel items have been used for the fabrication of support structures for capital goods. The appellants have argued that the various capital goods, such as, kiln, material handling conveyor system, furnace, etc. cannot be suspended in mid-air. They will need to be suitably supported to facilitate smooth functioning 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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