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2019 (3) TMI 28 - AT - Central ExciseCENVAT Credit - MS Channels, Angles, Bars falling under Chapter 72 which are used for fabrication of support structures embedded to earth - during the period from June 2006 to December 2006, the appellants have availed first 50% of CENVAT credit of ₹ 14,39,931/- and Education Cess of ₹ 28,814/- on duty paid and 50% credit was again availed on 01.04.2007 - recovery of CENVAT Credit availed alongwith interest and penalty - Held that:- The appellant has produced the Chartered Engineer’s certificate certifying the usage of various impugned goods but the same was not considered by the Commissioner (A) on the ground that the same has not been produced before the Original Authority. Further, as far as usage of these impugned goods are concerned, it is the Chartered Engineer who is an expert and his certificate should be considered as valuable piece of evidence to prove the usage of the goods. In the present case the Chartered Engineer’s certificate was not considered by the Commissioner (A). This case needs to be remanded back to the Original Authority with the direction to verify the usage of the goods in the light of the certificate issued by the Chartered Engineer - appeal allowed by way of remand.
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