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TMI Blog2018 (12) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... in this appeal. 2. The fact of the case in brief are that the appellant is a manufacturer of Sponge Iron falling under Chapter 72 of the Central Excise Tariff Act, having manufacturing facility at Mejia, Bankura holding Central Excise Registration No. AAHCS4673HXM001. The appellant had taken the diversification of their plant. In order to install and commissioning of the various capital goods, comprising of various steel items, namely Angles, Channels, Joists (collectively referred as 'structural steel items') falling under chapter 72 of the CETA by declaring them as inputs within Rule 2 (k) of the Cenvat Credit Rules during the period April 2006 to March 2009. These steel items were used either for fabricating capital goods or for laying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -LB] which has been relied upon by the Ld. Adjudicating Authority. 7. We find that the similar case has been decided by this Bench in the case of Neo Metaliks Ltd. Vs. CCE, Bolpur vide Final Order No. 76225-76226/2018 dated 17.05.2018 wherein it is held as under: 5. The only allegation against the assessee is that they claimed cenvat credit irregularly with reference to cement and iron & steel items such as Angles, Channels, Joist, Beam, MS Plate Tor Rod, TMT Bars etc. used for fabricating structures or laying of foundation for supporting the various sub-plant and machineries comprising in pig iron manufacturing facility. We find that the Adjudicating Authority has not disputed that the iron and steel items and cement were used in bringin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not there in Rule 57Q, as applicable in the instant case, yet the "user test" evolved in the judgment, which is required to be satisfied to find out whether or not particular goods could be said to be capital goods, would apply on all fours to the facts of the present case, in fact, in para 6 of the said judgment, the court noted the stand of the learned Additional Solicitor General, appearing for the Revenue, to the effect that the question whether an item falls within the purview of "capital goods" would depend upon the user it is put to. 13. Applying the "user test" on the facts in hand, we have 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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