2017 (7) TMI 1112

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....Order per : Thottathil B. Radhakrishnan, C.J. (Board)]. - This appeal is filed by the Revenue under Section 35G of the Central Excise Act, 1944 (for short, 'the Act'). The following questions are suggested for consideration as substantial questions of law : "(i) Whether the Hon'ble CESTAT is legal and correct in holding a view that Cenvat credit is admissible on "Welding Electrode" (falling ....

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....l)] and also the application of the judgments referred to therein whereby Welding Electrodes used in the manufacturing process are considered as inputs. Hence, question No. 1 does not arise for decision. 3. As regards question No. 2, the Tribunal has applied the "user test" on the activity and inputs of the respondent's establishment to determine whether the assessee is entitled to treat the....

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.... such capital goods. Accordingly, applying the "User Test" to the facts in hand, we have no hesitation in holding that the structural items used in the fabrication of support structures would fall within the ambit of 'Capital Goods' as contemplated under Rule 2(a) of the Cenvat Credit Rules, hence will be entitled to the Cenvat credit." 4. The Tribunal has considered the materials in relatio....

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....E.L.T. 341 (Mad.), Commissioner of C.Ex. & Service Tax v. India Cements Ltd. - 2014 (310) E.L.T. 636 (Mad.), Commissioner of Central Excise, Tiruchirapalli v. India Cements Ltd. - 2014 (305) E.L.T. 558 (Mad.), Commissioner, Central Excise, Customs & Service Tax, Raipur v. M/s. HEG Limited, Borai Industrial Growth Centre - Tax Case No. 118 of -2016, decided on 14-12-2016 by this Court, Commissioner....