2018 (4) TMI 827

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.... The appeal is against order dated 14/11/2017 Commissioner (Appeals), Jaipur. The appellants are engaged in the manufacture of SS Billets, Flats, Steel Castings etc. They were availing Cenvat credit in terms of Cenvat Credit Rules, 2004 in respect of various inputs, capital goods etc. The dispute in the present case relates to credit availed by them on MS Angles, Channels, Bars, Plates etc. The Re....

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....uld not produce supporting evidence. The learned Counsel submitted that almost similar type of items were allowed for credit for the earlier period by the Commissioner (Appeals) vide his order dated 31/07/2017. In the said the Commissioner (Appeals) relied on various decisions of the Tribunal and also applied "user test" in terms of Hon'ble Supreme Court decision in CCE, Coimbatore vs. Jawahar Mil....

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.... on similar items after examining various decided cases of the Tribunal, High Court and Supreme Court. 5. On perusal of the usage of various MS items, as submitted by the appellant it is clear that these items were used mainly for fabrication of various capital machinery or accessories to such capital machinery and also connected structures which are essential for usage of capital goods. These it....