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TMI Blog2025 (3) TMI 676X X X X Extracts X X X X X X X X Extracts X X X X ..... e eligible as inputs under Rule 2(K) used for the fabrication of the capital goods. Accordingly, these items MS Angles, Channels, HR Coils, Flange Beams etc. are eligible inputs under Rule 2(K) of Cenvat credit Rules and accordingly, the appellant is eligible to avail input credit. Hon'ble Madras High Court in the case of M/S. THIRU AROORAN SUGARS, M/S. DALMIA CEMENTS (BHARAT) LTD. VERSUS CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, THE COMMISSIONER OF CENTRAL EXCISE [2017 (7) TMI 524 - MADRAS HIGH COURT] where it was held that 'whether the "user test is applied, or the test that they are the integral part of the capital goods is applied, the assessees, in these cases, should get the benefit of Cenvat credit, as they fall within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed part of the EOT Crane therefore the said goods automatically were to be treated as part and parcel of the EOT Crane. Accordingly, the appellant submits that the said goods fall within the definition of Rule 2(a) (A) (iii) of Cenvat Credit Rules, 2004 as components, spares and accessories of the capital goods. In support of his contention the appellant relied upon the decision of the Hon'ble Madras High Court in the case of Thiru Arooran Sugars vs. CESTAT, Chennai 2017 (355) E.L.T. 373 (Mad.) wherein it as categorically held that the MS Structurals, which support the plant and machinery, which are the integral part of such plant and machinery and accordingly, the Cenvat credit was allowed. In view of the above the appellant prayed that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... final product Therefore, in our opinion, whether the "user test is applied, or the test that they are the integral part of the capital goods is applied, the assessees, in these cases, should get the benefit of Cenvat credit, as they fall within the scope and ambit of both Rule 2(a)(A) and 2(k) of the 2004 Rules. 6. By relaying on the decisions cited above I hold that the appellant is eligible for the inputs credit availed on MS Angles, Channels, HR Coils, Flange Beams etc. and the impugned order denies the credit cannot be suitable. Accordingly, I set aside the same. 7. In view of the above I set aside the impugned order and allow the appeal filed by the appellant with consequential relief if any, as per law. ( Order dictated and prono ..... X X X X Extracts X X X X X X X X Extracts X X X X
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