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2016 (8) TMI 192 - CESTAT BANGALORECenvat Credit - eligible inputs - As per appellant he has used the said cement in the foundation of boiling house equipments like boiler, vacuum pan and evaporator and the said angle, channels and CTD bars for fabrication of supporting structures of the boiling house equipments like boiler, vacuum pan and evaporator and the chequered plates in fabrication of cane carrier and cane unloader. - Certificate of expert not produced before lower authorities and reliance placed upon the report of RO at the time of passing of impugned order – Held that:– the impugned order is not sustainable in law as the subject order is merely relied upon the report of the RO without appellant being associated in the enquiry - case remanded back to original authority. - appeal allowed by way of remand.
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