TMI Blog2013 (2) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... are claimed to be capital goods falling under Rule 2(a)(A) of the CCR 2004. Neither the drawings nor the Chartered Engineer's certificate can be accepted as a substitute for evidence of the manner of actual use of the materials. The drawings are not dated, while the Chartered Engineer's certificate was issued on 04/10/2010. Neither of these documents can be said to have proved the manner of use of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to recover the said amount on the ground that the appellant failed to prove that the above goods were used as components/spares/accessories of any goods specified under Rule 2(a)(A) of the CENVAT Credit Rules 2004 (CCR 2004, for short). The show-cause notice also sought to levy interest on the said amount apart from proposing a penalty on the party under Rule 15 of the CCR 2004. These proposals w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rials shall be used for electrical panels, cable tray etc. are found. On this basis, it is argued that the plates and angles were used as components/parts of capital goods falling under Rule 2(a)(A) ibid and, therefore, CENVAT credit cannot be denied to the appellant. 3. Per contra, the learned Superintendent(AR) submits that the claim of the appellant was not proved before the adjudicating au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing under Rule 2(a)(A) of the CCR 2004. Neither the drawings nor the Chartered Engineer s certificate can be accepted as a substitute for evidence of the manner of actual use of the materials. The drawings are not dated, while the Chartered Engineer s certificate was issued on 04/10/2010. Neither of these documents can be said to have proved the manner of use of the plates and angles. Therefore, I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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