CENVAT of steel items used for setting up of coal washery plant eligible

Shree Ganesh Metaliks Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) CESTAT Kolkata held that CENVAT Credit of steel items used for the purpose of setting up of coal washery plant is available applying the ‘user test’ principle. Facts- The Appellant is engaged in the manufacture of sponge iron falling under Chapter 72. For manufacture of sponge iron, coal is one of the major inputs. For the manufacture of the capital goods at coal washery unit, they purchased 47.195 MT of iron and steel materials such as MS Angles, Channels, MS Flats, Plates, CR Coils etc. all falling under Chap...