2018 (8) TMI 1500

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....dvocate for the Appellant Shri A. Cletus, ADC (AR) for the Respondent ORDER Per Shri Madhu Mohan Damodhar, Having heard both sides, we find that the common issue involved in all these appeals relates to admissibility of Cenvat Credit on MS angles, MS plates, channels, aluminium coils, asbestos, etc., used for making structures for support of capital goods. 2. The periods of dispute ....

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....monstrated that structurals as well as foundations, which are erected by using steel and cement are integral part of the capital goods (i.e., plant and machinery), as they hold in position the plant and machinery, which manufactures the final product. Therefore, in our opinion, whether the "user test" is applied, or the test that they are the integral part of the capital goods is applied, the asse....