2017 (9) TMI 150

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....sra Heard both the sides. 2. The short issue involved in the present appeal is: whether the appellants are eligible to avail cenvat credit on the duty paid viz; Structural Steel/ MS Beam, Base Plate, base Frame, Structure for creel loading system, Lighting Protection Mat etc. claimed to have been used as structures for capital goods. 3. The Ld. Advocate submits that in principle the credi....

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.... claim of the Appellant. 5. I find that the Principal Bench at Delhi in Singhal Enterprises Pvt. Ltd's case (supra) in laying down the principle on the eligibility of credit on similar items observed as follows:- "13. Now we turn to the question, whether credit is admissible on various structural steel items, such as, MS Angles, Sections, Channels, TMT Bar, etc., which have been used by ....

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....es, 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 decision of the Larger Bench was considered by the Hon'ble Gujarat High Court in the case of Mundra Ports & Special Economic Zone Ltd., 2015 (04) LCX0197 - 2015 (39) S.T.R. 726 (Guj.), wherein it was ob....

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....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 suspended in ....