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2022 (5) TMI 797 - AT - Central ExciseCENVAT Credit - inputs - capital goods - input services - main ground for denying the credit is that the Appellant failed to furnish sufficient documentary evidence that the impugned items were used in fabrication of capital goods/accessories/parts/components - HELD THAT:- The first and foremost point is when the Chartered Engineer’s Certificate was produced before the Adjudicating authority, it was incumbent on the authorities to either contradict the Chartered Engineer’s Certificate or accept the same. In the absence of any contradictory Certificates on record holding otherwise that the inputs were used for fabrication of machinery, the non-consideration of the Certificate issued by the Chartered Engineer by the Adjudicating authority seems to be not in consonance with law. Further, receipt of goods and thereafter use for fabrication as per Chartered Engineer’s Certificate is not contested, but contested only on a point that the inputs do not fall under the category of capital goods and hence not eligible for Cenvat credit, will not support the case of the Revenue. Since the issue is no more res integra and is decided by the higher Courts, the impugned order is unsustainable and is liable to be set aside. Appeal allowed - decided in favor of appellant.
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