2017 (1) TMI 141

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....hri Yogesh Agarwal, D.R.- for the respondent ORDER The present appeals have been filed by the appellant against different Orders-in-Original Nos.30/2008, dated 17.9.2008, 35/2008  dated 30.9.208 and 45-46/2009, dated 14.12.2009 passed by the Commissioner, Central Excise, Jaipur. 2.  The issue involved in the present appeals is the eligibility of the appellants for availing the Cenvat ....

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....)  CCE Vs. Rajasthan Spinning & Weaving Mills Ltd. -2010 (255) ELT 481 (SC); (ii)  Union of India Vs. Associated Cement Company Ltd. - 2011 (267) ELT 55 (Chhattisgarh); (iii)  Bajaj Hindustan Ltd. Vs. CCE - 2013 (294) ELT 581 (Tri.- Del.); (iv)  CCE Vs. India Cements Ltd. - 2014 (305) ELT 558 (Mad.); (v)  Mundra Ports and Special Economic Zone Ltd. - 2015 (39) STR 726 ....

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....ds could be said to be 'capital goods'.  When we apply the 'user test' to the case in hand, we find that the structural steel items have been used for the fabrication of support structures for capital goods.  The appellants have argued that the various capital goods, such as kiln, material handling conveyor system, furnace etc. cannot be suspended in mid air.  They will need to be s....