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2015 (10) TMI 1116 - AT - Central ExciseAdmissibility of CENVAT Credit - M.S. channels, angles, beams, plates, H.R. Coils etc - Intention of evasion - Held that:- So far as the admissibility of CENVAT Credit on the items involved in these proceedings is concerned, the appellant relied upon the judgment of Hon ble Supreme Court in the case of CCE Jaipur Vs M/s Rajasthan Spinning & Weaving Mills Ltd (supra). In this case before Apex Court, steel plates and M.S. channels were used in the fabrication of chimney as capital goods under Rule 57Q of the Central Excise Rules, 1944. It was held by the Apex Court that any item used for fabrication of the chimney has to be treated as an accessory of the machinery under Rule 57Q of Central Excise Rules, 1944. - it is observed from the Chartered Engineer s certificate dt.25.03.2010 relied upon by appellant that the items involved in these proceedings were used not only for installation of plant/machinery but also used for replacement of damaged/worn out parts of the machines. No separate quantities and corresponding CENVAT Credit are available as to which quantity has gone for use in the making of support structures/foundations of Plant & Machinery and what quantity has been used for replacement of damaged/worn out parts of the capital goods. In the absence of any such details, the matter is required to be remanded back - Appellant should also produce a specific Chartered Engineer s certificate to the adjudicating authority clearly bringing out the quantity used in the replacement of damaged/worn out parts of the capital goods and the corresponding CENVAT Credit involved. - Matter remanded back - Decided in favour of assessee.
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