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2017 (11) TMI 432 - AT - Central ExciseCENVAT credit - MS angles, plates, channels, joists etc. used for fabrication and erection of structures, fabrication of bunkers, fabrication of columns to support two or more MS beams etc - denial on the ground that the appellant has failed to prove the actual usage of the material for fabrication of various components - Held that: - in the case of Suguna Metals Pvt. Ltd. [2016 (1) TMI 1167 - CESTAT HYDERABAD], the Tribunal in similar circumstances has allowed the CENVAT credit - further, the Chartered Engineer certificate produced on record has not been properly considered by both the authorities because on the basis of the certificate, substantial benefit has already been given to the assessee and therefore the certificate issued by the Chartered Engineer certifying the usage of the impugned goods for fabrication of various components is established - the appellants are entitled for the CENVAT credit - appeal allowed - decided in favor of appellant.
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