2017 (9) TMI 143

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....presentative For Respondent(s): Shri D K Trivedi, Advocate ORDER Per: Dr D.M. Misra Heard both sides. 2. This is an appeal filed by Revenue against OIA-RKA/320-321/SRT-I/2011 dt 28/10/2011 passed by the Commissioner of Central Excise, Customs and Service Tax (Appeals) -SURAT-I. 3. The facts of the case, in brief, are that M/s Shree Chaltan Vibhagh Khand Udyog Sahakari Mandali, ar....

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....inadmissible on angles, channels, beam etc. 5. The short issue involved for determination is: whether the appellants are eligible to Cenvat Credit on HR Coils, CR/SS Sheets, MS Channel/Angles etc., used in the fabrication of various capital goods installed in the factory premises. I find that the issue is covered by the decision of Principal Bench at Delhi in Singhal Enterprises Ltd case (supra....

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....er Bench in the case of Vandana Global Ltd. (supra). 14. The Larger Bench decision in Vandana Global Ltd.'s case (supra) laid down that even if the iron and articles were used as supporting structures, they would not be eligible for the credit. Considering the amendment made w.e.f. 7-7-2009 as a clarification amendment and hence to be considered retrospectively. However, we find that the said d....

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..... In the said judgment, the Apex Court has referred to the "user test" evolved by the Apex Court in the case of CCE, Coimbatore v. Jawahar Mills Ltd., 2001 (132) E.L.T. 3 (S.C.), which is required to 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 fo....