2018 (3) TMI 344

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ty paid on items like angles, channels, joists, TMT bars, mill plates etc. during the period January 2006 to November 2010. Lower authorities have come to a conclusion that these items are not capital goods nor components in machineries and therefore are not covered under the definition of inputs also as they are used for manufacturing/fabrication of items which are finished or making structures for support of capital goods. 4. Ld. Counsel brings to our notice that the capital goods manufactured out of these items are coal cyclones, chutes, coolers/castings, vibrofeeders, T/Crushers, bucket elevators, pre-dusters, dust collectors and pollution control equipment, hoppers/silos etc. and TMT bars used for fabrication of Fly Ash Silos. He wo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nch went into the definition of inputs and also the explanation 2 which was inserted from 07.07.2009 that user test needs to be applied as was stated by Apex Court in the case of Rajasthan Spinning & Weaving Mills Limited and considered the decisions and also the judgment of the Larger Bench of the Tribunal in the case of Vandana Global Limited, in para 15 held as under: "15. We find that the controversy can be laid to rest by making a reference to the decision of the Apex Court in the case of CCE, Jaipur v. Rajasthan Spinning & Weaving Mills Ltd., 2010 (255) E.L.T. 481 (S.C.), wherein the Hon'ble Supreme Court has considered an identical issue of steel plates and MS channels used in the fabrication of chimney for diesel generating....