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TMI Blog2018 (12) TMI 1849X X X X Extracts X X X X X X X X Extracts X X X X ..... n ble High Courts. The decision of the Tribunal in the case of M/S. SINGHAL ENTERPRISES PRIVATE LIMITED VERSUS THE COMMISSIONER CUSTOMS CENTRAL EXCISE, RAIPUR [ 2016 (9) TMI 682 - CESTAT NEW DELHI ] where it was held that applying the User Test to the facts in hand, we have no hesitation in holding that the structural items used in the fabrication of support structures would fall within the ambit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... puts, as defined under Rule 2(k) of the Cenvat Credit Rules. The adjudicating authority adjudicated all the seven show cause notices vide a common Order-in-Original No.20-26/Rashmi Metaliks/CE/MDP/2015 dated 30.12.2015 and disallowed the credit and ordered for recovery alongwith interest and also imposed penalty of equal amount in terms of Rule 15(1) of Cevat Credit Rules, 2004 read with Rule 25 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to decide the appeal on the two following issues : (i)Entitlement of Cenvat credit on welding electrodes; and (ii) Availability of Cenvat credit on various structural items, such as, MS Angles, Channels, CTD bar, TMT bar, etc. which have been used in support structure of the capital goods. 10. As regards the credit of duty on welding electrodes, the appellants have cited the following judi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dering the same as allowable within the definition of "Input" under the Cenvat Credit Rules. One such reference can be made to the decision of the Hon'ble High Court of Chhattisgarh in the case of Ambuja Cements Eastern Ltd. v. Commissioner of Central Excise, Raipur, 2010 (256) E.L.T. 690 (Chhattisgarh), wherein welding electrodes used for repair and maintenance purpose were also held to be cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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