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2015 (12) TMI 938 - CESTAT NEW DELHIDenial of CENVAT Credit - Capital goods - HR sheets, HR plates, MS pipes, MS Flat, joist, pate mill pate, MS square, MS channel, MS TMT bar, MS beam, plate, steel pipe, MS tube, pipes and tubes, G I pipe, HSM plate etc. - Held that:- Cenvat credit is sought to be denied on the items mentioned on the premise that these items were used as structurals items, the usage of which items has been explained by the respondents in reply to the show cause notice and same has been recorded by the adjudicating authority but same has not been controverted by the adjudicating authority with cogent evidence and denied the Cenvat credit on the ground that respondent has not provided drawings and design but nowhere from the said order it is coming out that adjudicating authority has asked to show these documents from the respondents during the course of hearing. Therefore, evidence provided by the respondent before learned Commissioner (Appeals) for consideration are admissible as per Rule 5 (4) of the Central Excise (Appeals) rules, 2001. In these circumstances, learned Commissioner (Appeals) has considered the usage of all items and thereafter arrived at the decision that these items have been used in manufacturing or repair and maintenance of capital goods. Therefore, I do not find any infirmity in the impugned order - Decided against Revenue.
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