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2023 (4) TMI 428 - AT - Central ExciseCENVAT Credit - Cement, MS angles, Channels, Beams, Bars, etc. used for foundation of plant and machinery in the factory of the appellant - disallowance of CENVAT credit on the ground that there is a difference between the Chartered Engineer’s Certificate submitted earlier and the revised Chartered Engineer’s Certificate submitted at the time of adjudication - It is his submission that in fact the revised Chartered Engineer’s Certificate is more elaborated and on the basis of which the cenvat could not have been denied. HELD THAT:- It is clear that in principle the tribunal has not objected the CENVAT credit on the goods such as Cement, MS angles, Channels, Beams, Bars, etc. for the construction of Silos which are used for storing of the goods. The tribunal has only remanded the matter to the appellate authority only to address the Chartered Engineer’s certificate regarding consumption of the material for the fabrication of the Silos. It is found that the appellant have submitted the revised Chartered Engineer’s certificate which is more elaborated based on the actual location where the goods were consumed. From the above certificate and enclosed annexure, clearly shows that how much material was used for what purpose according to said certificate, plant and machinery wise quantification of the material was provided from which it clearly appears that all the goods were used for capital goods in the factory of the appellant. On the basis of the Chartered Engineer’s Certificate, there are no reason why the CENVAT credit should not be allowed. Appeal allowed.
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