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2015 (10) TMI 2135 - AT - Central ExciseDenial of CENVAT Credit - Capital goods - Held that:- Consultant for the Respondent has now placed a Chartered Engineer Certificate dated 18th March, 2015, wherein it is stated that the cenvat credit availed on capital goods by the Respondent in February, 2008 relating to their non-sheet metal division, which was not sold to M/s Caparo. In these circumstances, I am of the view that the said Certificate needs to be scrutinized by the adjudicating authority. Both sides agree that the matter may be remanded to the adjudicating authority for scrutiny of the said Certificate. In the result, the impugned order is set aside and the matter is remanded to the adjudicating authority about the admissibility of cenvat credit of ₹ 11,77,897/- on the capital goods availed in the month of February, 2008 in the light of the above certificate. After examination of the eligibility of the cenvat credit, the adjudicating authority would decide the other issues raised by the Revenue in their Appeal. - Appeal disposed of.
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