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TMI Blog2017 (8) TMI 1481X X X X Extracts X X X X X X X X Extracts X X X X ..... se items were used as structure to hold the capital goods, supported by Chartered Engineers Certificate, hence, are eligible to CENVAT credit - Appeal allowed - decided in favor of appellant. - Appeal No.E/12978/2014-SM - Final Order No. A/ 12231 /2017 - Dated:- 28-8-2017 - HON BLE DR. D.M. MISRA, MEMBER (JUDICIAL) For the Appellant: Sh. V. kansara (Advocate) For the Respondent: Sh. J. Nagori, A.R. Per: Dr. D.M. Misra: This is an appeal filed against order-in-appeal No. SUR-EXCUS-002-APP-060-14-15 dated 18.07.2014 passed by Commissioner (Appeals) Surat. 2. Briefly stated the facts of the case are that the appellant had availed CENVAT credit on the materials viz; HR Plates, MS Beam, MSAngles, MS Channels, Beams etc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions, 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 Larger Bench decision in Vandana Gl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 the structural items used in the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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