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2017 (3) TMI 924
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....ent ORDER The appeal is directed against the order in appeal dated 04.01.12 passed by the Commissioner (A) Jaipur. 2. The appellant is engaged in the manufacture of tyres falling under Chapter 40. The dispute is with reference to the Cenvat Credit availed by the appellant on structural steel items such as MS Ingots, HR plate, HR Coil, MS Plate etc. falling under chapter 72 & 73 of the Cen....
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....tion of structures of capital goods had been allowed by the Tribunal in several decisions. In particular he cited decisions of Singhal Enterprises Pvt. Ltd. Vs. Commissioner of Customs and Central Excise Raipur 2016-TIOL-2451-CESTAT-DEL, SKS Ispat & Power Ltd. Vs. CCE vide Final Order No. 53591/2016 dated 16.09.2016 and in the case of Lafarge India Pvt. Ltd. Vs. CCE vide Final Order No. 53775/2016....
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.... be satisfied to find out whether or not particular goods 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 suspende....