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2016 (1) TMI 1167 - AT - Central ExciseCENVAT credit - recovery of credit availed on MS plates, Channels, Joists, Beams, Angles, HR Coils, etc. as capital goods, alongwith interest and penalty - lack of sufficient documentary evidence that the impugned items were used in fabrication of capital goods/accessories/ parts/components - Held that: - A Chartered Engineer’s Certificate though produced before both the authorities has not been considered at all. The said expert has given details regarding the manner and use of the impugned items. Further, the fact of purchase of these items and their receipt in factory is not disputed. Revenue does not have a case that such purchased items were diverted by the appellant in any manner. On such score, I am able to safely infer basing on the certificate issued by the Chartered Engineer and photographs that the impugned items were used for fabrication of capital goods/components/parts/accessories - reliance placed on the decision of the case of Rajasthan Spinning and Weaving Mills Ltd. [2010 (7) TMI 12 - SUPREME COURT OF INDIA] where on similar issue it was held that credit is admissible. Appeal allowed - credit allowed - decided in favor of appellant.
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