2017 (2) TMI 532

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....t. Shri M.R. Sharma, AR, for the Respondent. ORDER The appellant is aggrieved by the denial of Cenvat credit of Rs. 1,88,121/- availed by them against the various M.S. Steel items used in the fabrication of structures, cable tray, angles, etc. The Original Authority as well as the First Appellate Authority denied the credit on the ground that these are used for fabricating support structu....

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....lying the principles of "user test", as explained by the Hon'ble Supreme Court in the case of Commissioner v. Rajasthan Spinning & Weaving Mills - 2010 (255) E.L.T. 481 (S.C.), the eligibility of items used should be determined. Mere classification of steel items cannot be considered for denial of credit. She further relied on the decision of the Hon'ble Madras High Court in the case of India Ceme....

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....ng on such assertion except to the fact that support structures and civil structures are not eligible for Cenvat credit under "capital goods". Mere assertion of legal definition without supporting fact cannot be sustained to deny the credit. The decided cases, as mentioned above, are in support of the appellant's plea for credit. Further, as held by the Hon'ble Supreme Court in the case of Rajasth....