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2017 (7) TMI 86 - AT - Central ExciseCENVAT credit - M.S. Channels, beams, joys, round, sheets, angles, plates, rails, sheets, squares and coils etc. - denial on the ground that the same are not confirming to the definition of either inputs or capital goods, as defined in the CCR, 2004 - Held that: - the Commissioner (Appeals) has acknowledged receipt of the Chartered Engineer’s Certificate produced by the appellant. However, the contents of the Certificate regarding use of the disputed goods for fabrication/manufacture of the capital goods and their components, described therein were not considered while passing the impugned order - appeal allowed - decided in favor of appellant.
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