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        <h1>Tribunal Allows CENVAT Credit on Structural Steel for Capital Goods</h1> <h3>M/s Tapsheel Enterprise Versus C.C.E. -Ahmedabad</h3> The Tribunal held that duty paid on structural steel items like Angles, Channels, Beams used in the fabrication of capital goods was eligible for CENVAT ... CENVAT credit - capital goods - M.S. Beams, Channels, Hot Rolled Sheet, used in the fabrication of capital goods in their factory premises - Held that: - similar issue decided 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 of ‘Capital Goods’ as contemplated under Rule 2(a) of the Cenvat Credit Rules, hence will be entitled to the CENVAT Credit - appeal allowed - decided in favor of appellant. Issues:- Eligibility of CENVAT credit on structural steel items used in the fabrication of capital goods.Analysis:The case involved an appeal against an order passed by the Commissioner (Appeals) of Central Excise-Ahmedabad, where the appellant had availed CENVAT credit on items like M.S. Beams, Channels, Hot Rolled Sheet used in the fabrication of capital goods. The issue was whether these items qualified as capital goods for the purpose of availing credit. The appellant argued that the items were eligible for credit as they were used in the fabrication of capital goods, citing relevant legal precedents such as a Supreme Court judgment and decisions of High Courts. The Revenue, on the other hand, supported the findings of the Commissioner (Appeals).The Tribunal examined the dispute regarding the eligibility of CENVAT credit on structural steel items used in the fabrication of capital goods. Referring to a decision by the Principal Bench at Delhi and various legal authorities, the Tribunal analyzed the applicability of the 'user test' to determine whether the structural items could be considered as parts of relevant machines. The Tribunal noted that the structural items were used for the fabrication of support structures for capital goods like kilns, conveyors, and furnaces, emphasizing the necessity of support for the smooth functioning of such machines. Applying the 'user test,' the Tribunal concluded that the structural items fell within the definition of capital goods under Rule 2(a) of the Cenvat Credit Rules, making them eligible for CENVAT credit.Ultimately, the Tribunal held that duty paid on items like Angles, Channels, Beams used in the fabrication of capital goods and structures was eligible for CENVAT credit. The impugned order was set aside, and the appeal was allowed with consequential relief, if any, as per the law. The decision provided a detailed analysis of the legal principles and precedents governing the eligibility of CENVAT credit on structural steel items used in the fabrication of capital goods, resolving the dispute in favor of the appellant.

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