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TMI Blog2018 (8) TMI 1500X X X X Extracts X X X X X X X X Extracts X X X X ..... - Held that:- The issue is no longer res integra and has been laid to rest by the jurisdictional Hon’ble High Court of Madras in the case of Thiru Arooran Sugars Ltd. Vs. CESTAT, Chennai [2017 (7) TMI 524 - MADRAS HIGH COURT], where it was held that the credit availed on such MS channels, plates, etc., used as structural items, is very much eligible. The Ld. AR has argued that while the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nels, aluminium coils, asbestos, etc., used for making structures for support of capital goods. 2. The periods of dispute in all these appeals is prior to 07.07.2009. In Show Cause Notice LT-UC/224/2010 (ADC) dated 01.02.2010, in respect of proceedings related to Appeal No. E/190/2012, although the period of dispute is shown as December, 2007 to November, 2009, the demand is actually only up to J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ether the "user test" is applied, or the test that they are the integral part of the capital goods is applied, the assessees, in these cases, should get the benefit of Cenvat credit, as they fall within the scope and ambit of both Rule 2(a)(A) and 2(k) of the 2004 Rules." 4. Following this ratio, this very Bench has held that the credit availed on such MS channels, plates, etc., used as structur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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