2019 (3) TMI 763

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..... GH COURT], the Hon’ble High Court has held that whether user test is applied or the test that they are integral part of capital goods is applied, such items are eligible to get Cenvat benefit as they fall within the scope and ambit of Rule 2 (a) (A) as well as 2 (k) of CCR, 2004. Credit allowed - appeal allowed - decided in favor of appellant.
SHRI MADHU MOHAN DAMODHAR, TECHNICAL MEMBER And Shri P. DINESHA, JUDICIAL MEMBER For Appellant: Shri M.N. Bharathi, Ld. Advocate, Shri V. S. Manoj, Advocate For Respondent: None ORDER Per Madhu Mohan Damodhar Both these appeals involve identical issue, they are taken up together for common disposal. Appeal No. E/40252/2013 2. Pursuant to audit it emerged that the said assessee has avail .....

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..... l, the Commissioner (Appeals) vide impugned order No. 297/2012 dated 31.10.2012 upheld the order of the original authority. Hence this appeal. 4. Today when the matter came up for hearing, Ld. Advocates Shri M.N. Bharathi appeared for (Appeal No. E/40252/2013) and Ld. Advocate Shri V. S. Manoj, for (Appeal No. E/40271/2013) made a number of submissions which are broadly summarized as under:- i) The issue has been decided by the original authority and the Commissioner (Appeals) relying on the decision of the Larger Bench of the Tribunal in Vandana Global Ltd. & Others - 2010-TIOL-6242-CESTAT-DEL-LB. ii) However, the Hon'ble High Court of Madras in Thiru Arooran Sugars Vs. CESTAT, Chennai - 2017 (355) ELT 373 (Mad.), has interlia held tha .....

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..... gone through the facts of these cases. 7. Notwithstanding the averments of the LD. AR, we find that the issue is no longer res integra. It has been held in a slew of judgments by various High Courts, that MS structural that support plant and machinery or which went in erecting foundations to hold plant and machinery were integral part of capital goods. In Thiru Arooran Sugars (supra), the Hon'ble High Court has held that whether user test is applied or the test that they are integral part of capital goods is applied, such items are eligible to get Cenvat benefit as they fall within the scope and ambit of Rule 2 (a) (A) as well as 2 (k) of CCR, 2004. This judgment of the Hon'ble Madras High Court was relied on by the Hon'ble High Court of .....

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