2017 (12) TMI 491

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....Revenue ORDER Per: Dr. D.M. Misra This appeal is filed against OIA No.DMN-EXCUS-000-APP-130-14-15 dated 16.7.2014 passed by the Commissioner (Appeals), Central Excise, Vapi. 2. Briefly stated the facts of the case are that alleging that the appellant had wrongly availed CENVAT credit of Rs. 17,99,582/- on pre-fabricated steel items used as supporting structure for capital goods, notice....

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....16 (34) ELT 372 (Tri- Del.). 4. The Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). He submits that the use of the said items in the factory had not been supported by evidences including Chartered Engineer's certificate. He submits that for verification the matter may be remanded to the adjudicating authority. 5. I find that the issue is addressed by Princip....

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....w.e.f. 7-7-2009. It has further been pleaded that the Cenvat credit claimed for the period prior to this will be covered within the decision of the Larger 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. ....

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.... in the fabrication of chimney for diesel generating set. The credit stands allowed in the light of Rule 57Q of the erstwhile Central Excise Rules, 1944. 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 particul....