2018 (3) TMI 692

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Respondent : Shri K. J. Kinariwala, AR ORDER Per : Dr. D. M. Misra These two appeals are filed against OIA No. CCESA-SRT(APPEAL/PS-83/2017-18 dated 16.10.2017, CCESA-SRT(APPEAL/PS-81/2017-18 dated 16.10.2017 passed by Commissioner (Appeals), GST & Central Excise, -Surat. 2. Briefly stated the facts of the case are that alleging that the appellant had wrongly availed CENVAT credit of Rs. 3,79,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the judgement of the Principal Bench At Delhi in the case of Singhal Enterprises Pvt. Ltd. Vs. Commissioner of Central Excise & Customs, Raipur 2016 (34) ELT 372 (Tri- Del.). 4. The Ld. AR for the Revenue reiterated the findings of the Ld Commissioner (Appeals). 5. I find that the issue is addressed by Principal Bench at Delhi in the case of Singhal Enterprises Pvt. Ltd. Vs. Commissioner of Ce....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 clarification amendment and hence to be....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ight 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 the user test to the case in hand, w....