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TMI Blog2018 (7) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... ve no hesitation in holding that the steel plates and M.S. Channels, used in the fabrication of chimney would fall within the ambit of "capital goods" as contemplated in Rule 57Q. The observation of the Tribunal in the case of Dhampur Sugar Mills Ltd. Vs. Commissioner of Central Excise, Meerut [2013 (5) TMI 137 - CESTAT NEW DELHI] is applicable to the instant case, where it was held that The structural part to be used as support for Boiler had been fabricated in some other factory and had been brought to this factory where the same has been erected. Since in the facts of this case, the structural part, though supporting structure, is more like a component of the boiler, the denial of cenvat credit in respect of the same would not be corr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner (Appeals) set aside the adjudication order. Aggrieved by the order of the Commissioner (Appeals), the Revenue has preferred this appeal before the Tribunal. 3. Heard both sides and perused the appeal records. 4. The ld. A.R. for the Revenue submitted that the chain of structural system so erected is permanent in nature and is completely embedded to earth, and is therefore, an immovable property. Consequently, the impugned goods are not covered by the definition of input under Rule 2(k) of the Cenvat Credit Rules, 2004. He further stated that credit was not available to the assessee as the impugned goods had not been used in the manufacture of final products. 5. The ld. Counsel for the assessee submitted that the assessee had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court has referred to the user test outlined in the case of CCE, Coimbatore v. Jawahar Mills reported as 2001 (132) ELT 3 (SC), which lays down the ratio in determining whether particular goods could be categorised as capital goods or not. I find that the observation of the Tribunal in the case of Dhampur Sugar Mills Ltd. Vs. Commissioner of Central Excise, Meerut [2013 (296) E.L.T. 269 (Tri.-Del)] is applicable to the instant case. The relevant portion is reproduced:- 5. There is no dispute about the fact that while GI structures though falling under Heading 7308 have been used as part of the turbine, the catenary plate and structural part falling under Heading 7308 have been used with the boiler. While catenary plate is attached ..... X X X X Extracts X X X X X X X X Extracts X X X X
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