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TMI Blog2018 (11) TMI 727X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri, K. Kurmi, Rajesh Sharma, Advocates for the Appellant (s) Shri S. S. Chattopadhyay, Suptd. (A. R.) for the Revenue ORDER In Appeal No. E/633/2007, the Order-in-Appeal No. 14/B-II/2007 dated 21/09/2007 has been challenged by the assessee. In the said impugned order, the Lower Appellate Authority denied the benefit of Cenvat Credit which has been availed by them on Cement as well as various Steel structurals which were used for the purpose of fabricating foundation structures for installation of capital goods in their factory. The assessee has challenged such denial of Cenvat Credit. 2. Appeal No. E/01/2008 is against the Order in Appeal No. 15/BII/ 2007 dated 21/09/2007. In this order, the Lower Appellate Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in favour of assesse in several decisions. In the Larger Bench decision of Tribunal in the case of Mangalam Cement Ltd. Vs. CCE (Supra), the benefit of Cenvat Credit stands allowed to assessee in similar circumstances. The observations of the Larger Bench are reproduced below:- 8.Applying the user test of capital goods as enunciated by the Hon ble Supreme Court in the case of Rajasthan Spinning Weaving Mills (supra), the Hon ble Madras High Court in the case of India Cements Ltd., reported in 2012 (285) E.L.T. 341 (Mad.), 2014 (305) E.L.T. 558 (Mad.), 2014 (310) E.L.T. 636 (Mad.) and 2015 (321) E.L.T. 209 (Mad.) has extended the Modvat benefit on Cement and steel items, considering the same as capital goods under Rule 57Q of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilment of Cenvat credit. In the case in hand, the cement and steel bars used to erect foundations for installing different machines in the power plant should also merit consideration as input for the purpose of cenvat benefit. Analyzing and interpreting scope of the definitions of input and capital goods , the Hon ble Madras High Court in the case of M/s. Thiru Arooran Sugars Ors. (Civil Misc. Appeal Nos. 3814/2011 and 2695 and 2696/2012) has held that steel and cement used for laying of foundation for erection of capital goods should be eligible for the cenvat benefit under the present set of rules. The relevant paragraph in the said order is extracted herein below :- 44. In the facts of this case, we have to conclude that MS ..... X X X X Extracts X X X X X X X X Extracts X X X X
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