2018 (2) TMI 4

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....rul C. Durairaj, Superintendent (AR) for the Respondent ORDER Per: B. Ravichandran The appellant is aggrieved by the order dated 27.1.2010 of Commissioner of Central Excise, LTU, Chennai. 2. The appellants are engaged in the manufacture of caustic soda lye liable to Central Excise duty. The dispute of the present case relates to eligibility of the appellant to avail CENVAT credit of Ce....

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....e processing machinery. He relied on the judgment of the Hon'ble Madras High Court in the case of Thiru Arooran Sugars Ltd. - 2017-TIOL-1357-HC-MAD, while disposing of a batch of cases involving almost similar set of facts, held that MS structurals which support the plant and machinery, which in turn are used in the manufacture of sugar and molasses, are an integral part of such plant and machiner....

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....he credit on MS plates, channels, angles used for supporting pipelines in caustic soda plant. Similar facts were examined by the Hon'ble High Court of Madras in the case of Thiru Arooran Sugars Ltd. (supra). We note that the use of duty paid items will determine the nature of such item. This "User Test" was evolved by the Hon'ble Supreme Court to determine the eligibility of credit on MS items. ....