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2016 (6) TMI 228 - AT - Central ExciseCenvat credit availed on capital goods - eligibility - procedure irregularity - Demand of interest and imposition of penalty - Section 11AC of Central Excise Act, 1944 - Held that:- merely levelling an allegation based on presumption without actual verification, will not help the case of the revenue to deny credit to the appellant - the Chartered Engineer's certificate produced by the appellant in their defence to prove that the impugned inputs have been used in the furnace and consumed in due course accepted - credit allowed. Procedural irregularity - Held that:- appellant had not declared the fabrication of any capital goods /sub-assemblies of capital goods in the ER-1 filed during the relevant period. When the appellant was aware that such goods, on which credit was being taken, were items of general use , they were expected to maintain proper records like issue slip, records showing details of various capital goods / machinery items fabricated during the relevant period , quantity of material issued for fabrication, quantity of scrap generated , documents evidencing installations etc. to show beyond the receipt, consumption and inventory of such goods (MS items) as mandatorily required under Rule 9(5) of the CCR , 2004. Appellant has not taken care to give details of the items which are of general use for which the revenue should not suffer, and at the same time the appellant also should not suffer for not furnishing certain details which are required by the revenue - Decided in favor of assessee by way of remand.
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