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2014 (7) TMI 267 - CESTAT BANGALOREDenial of CENVAT Credit - whether the appellants are eligible to take Cenvat credit on MS plates, channels, beams, angles, etc., which are classifiable under Chapters 72 and 73 of CETA - Held that:- items like tundish, buffels, former sheets, gasification plant are actually utilized in the manufacturing process by the appellant and there is no specific rejection of the claim of the appellant that these are parts/components of the finished goods or in the absence of such, they get utilized in the manufacture of their finished goods and therefore considered as inputs. Contrary to the findings recorded by the lower authorities, it is seen from the Chartered Engineer’s certificate that it gives the size of the former sheets/tundish, number of such items required, the quantity of steel required for manufacture which on verification could have revealed whether the appellants have taken the credits correctly or not. No doubt there is a procedural omission in view of the fact that the appellant should have indicated these items to have been manufactured and shown in their returns and claimed Cenvat credit. To that extent, the appellant can be found fault with. However, in the absence of any evidence of diversion of items on which credit has been taken and in the absence of any contrary finding to find that Chartered Engineer’s certificate to be invalid, prima facie, benefit of Cenvat credit cannot be denied to the appellant. - Decided in favour of assessee.
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