2017 (12) TMI 695

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....Subrahmanyam, Superintendent/AR for the Appellant. Sh. G. Prahlad, Advocate for the Respondent. ORDER [Order per: M.V. Ravindran] 1. This application is filed for condonation of delay in filing the Cross Objection is devoid of merits, accordingly the same is dismissed as also the cross objection. 2. After hearing both sides we find that the issue involved in this case is squarely co....

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....s enshrined in Rule 2(a) of Cenvat Credit Rules, 2004, on the ground that this fabrication of structural items supports structures for pipelines are access platforms and are embedded to the earth. It is also the submission that structural items on which credit was availed, are not meeting the required three tests i.e. connection with ultimate production, dependence test and the functional utility ....

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....nds 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 Vs Jawahar Mills Ltd., 2001 (132) ELT 3 (SC), 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 ....

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....s used in the fabrication of support structures would fall within the ambit of Capital Goodsas contemplated under Rule 2(a) of the Cenvat Credit Rules, hence will be entitled to the Cenvat Credit." 6. We also find that similar issue came up before this bench in the case of NCL Industries Limited Vs. CCCE&ST, Hyderabad-III in appeal No:E/2429/2010-DB, decided by Final Order No:A/30220/2017, date....