2017 (12) TMI 491

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 was issued for recovery/ appropriation of th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 Principal Bench at Delhi in the case of Singhal Enterprise....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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. Considering the amendment made w.e.f. 7-7-2009 as a cla....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 particular goods could be said to be capital goods. When we apply....