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2015 (10) TMI 1322 - AT - Central ExciseDenial of CENVAT Credit - Capital goods - Imposition of penalty - Held that:- Respondent has filed Chartered Engineers' certificate report of usage of the items in question for fabrication of certain capital goods which were mentioned in para 2 herein above. The learned Commissioner (Appeals) after examining the design drawing therein and photographs and Chartered Engineer report that all the items used by the respondent in fabrication of the capital goods. In the case of Saraswati Sugar [2011 (8) TMI 4 - SUPREME COURT OF INDIA ] and India Cement Ltd.[2014 (7) TMI 881 - MADRAS HIGH COURT] wherein the Hon'ble High Court of Madras has held that if items in question are used for fabrication of capital goods at site, they are entitled for cenvat credit. Admittedly, in this case, the respondent has produced Chartered Engineer certificate along with report, design, drawing and photograph which clearly shows that items in question were used for fabrication of capital goods. Therefore, I do not find any infirmity in the impugned order - Decided against Revenue.
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