2017 (8) TMI 1481

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....nt: Sh. J. Nagori, A.R. Per: Dr. D.M. Misra: This is an appeal filed against order-in-appeal No. SUR-EXCUS-002-APP-060-14-15 dated 18.07.2014 passed by Commissioner (Appeals) Surat. 2. Briefly stated the facts of the case are that the appellant had availed CENVAT credit on the materials viz; HR Plates, MS Beam, MSAngles, MS Channels, Beams etc. used for fabrication of storage tanks within....

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.... is admissible to the appellantin view of the judgement of the Principal Bench At Delhi in the case of Singhal Enterprises Pvt. Ltd. Vs. Commissioner of Central Excise & Customs, Raipur 2016 (341) ELT 372 (Tri- Del.) 4. Ld. AR for the Revenue reiterated the findings of the ld. Commissioner (Appeals). 5. Heard both sides and peruse the records.  I find that the issue has been recently co....

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....t the Cenvat credit claimed for the period 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-....

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....esel generating set. The credit stands allowed in the light 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 ....