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2016 (8) TMI 490 - AT - Central ExciseCenvat credit - HR plates, MS angles, MS flats , MS beams, HR coils and MS channels, plates, GP coils, welding electrodes etc. - used in work shops meant for repair and maintenance of machinery which are used in manufacture of final products - no documentary evidence has been produced as to which goods are used for maintenance of machinery and which goods are used in or in relation to manufacture - Held that:- appellant has filed a certificate of Chartered Engineer to the effect that the iron and steel articles as per the statement have been directly used in the manufacturing process only and he has also confirmed that without these articles, manufacturing process is not complete. Along with the certificate he has also produced number of photographs of the various items of inputs and its use in the machinery which is used for manufacture of final products. The certificate of Chartered Engineer was not filed before the authorities below and has been filed before this Tribunal only. Further, it is found that this certificate is vital for determination of the dispute as to whether the goods fall in the definition of inputs or not. In view of this certificate and the case laws cited by the appellant, the impugned order is not sustainable in law and therefore I set aside the order and remand the case back to the adjudicating authority with a direction to decide the case afresh after considering the certificate of Chartered Engineer and the various case laws cited by the appellant. - Appeal allowed by way of remand
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