2017 (10) TMI 269

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.... Per: Dr. D.M. Misra None appeared for the appellant. Heard Ld. AR for the Revenue. 2. This is an appeal filed against order-in-appeal No.AHM-EXCUS-001-APP-066-16-17 dated 28.02.2017 passed by Commissioner (Appeals-I) Ahmedabad. 3. Briefly stated the facts of the case are that the appellant had availed CENVAT credit on Plate, Pipes, Beam, etc. used for fabrication of supporting structu....

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....td. Vs. Commissioner of Central Excise & Customs, Raipur - 2016 (341) ELT 372 (Tri- Del.). In the said case in laying down the principle on the eligibility of credit on similar items, it is 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 the appe....

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....ould 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 observed tha....

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....d 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 mid-ai....