2019 (5) TMI 135

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....kumar, AC (AR) ORDER Brief facts are that the appellant is a manufacturer of Caustic Soda Lime and Liquid Flouride. They are availing the facility of Cenvat credit on inputs, capital goods and input services. On verification of documents, it was seen that for the period Apr.'06 to Mar.'10, they had availed Cenvat credit on MS Channels, MS Angles, CR Coils, HR Plates, MS Plates etc. It appear....

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....velu appeared and argued the matter. He submitted that though in the show-cause notice, the period involved is shown as Apri.'06 to Mar.'10, in fact, the schedule to the show-cause notice would show that the period covered is only upto Mar.'09. He submitted that the allegation in the show-cause notice is that the impugned goods have been used for support structures of capital goods in the nature o....

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....ital goods is absolutely necessary for upkeep of the pollution control machinery. He relied upon the decision in the case of Commissioner of Central Excise, Jaipur Vs M/s. Rajasthan Spinning and Weaving Mills Ltd., reported in 2010 (255) E.L.T.481 (S.C.) and argued that the Hon'ble Apex Court has laid down the user test in the said decision. The pollution control equipment, which is the capital go....

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....e notice and submitted that in para 4, it is stated that the impugned goods were used as structures or structural materials, supporting material and ladder of path leading to the steel structures used for giving support to the foundation of pollution control equipment machineries. When the impugned items are used for support structures of capital goods, the credit is not eligible. 6. Heard both....