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TMI Blog2018 (10) TMI 1468X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant’s case is squarely covered by the Division Bench of this Tribunal in the case of Singhal Enterprises Pvt. Ltd. Vs. CCE, Raipur [2016 (9) TMI 682 - CESTAT NEW DELHI] wherein it has been held that if the steel items such as MS Angles, Channels, TMT Bar etc. are used in fabrication of support structures for various capital goods - credit allowed - appeal allowed - decided in favor of appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mber 2016 on steel structural items which were excluded from Rule 2(a) and 2(k) of Cenvat Credit Rules, 2004 and were neither capital goods nor inputs. Therefore, a show-cause notice dated 05.07.2017 was issued proposing to recover cenvat credit along with interest and also proposed penalty. After following the due process, the Assistant Commissioner vide Order-in-Original dated 01.02.2018 confirm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the binding judicial precedent. He further submitted that the impugned goods have been used in fabrication of support structures for various capital goods and therefore they are entitled for the cenvat credit on the said iron and steel items. He further submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l items such as MS Angles, Channels, TMT Bar etc. are used in fabrication of support structures for various capital goods, then the appellant is entitled to the cenvat credit of the same by applying the 'user test' evolved by Apex Court in the case of Jawahar Mills Ltd. reported in 2001 (132) E.L.T. 3. In my view the appellant's case is squarely covered by the decision of the Tribunal in Singhal E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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