TMI Blog2013 (7) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... that:- Rule 2(k) of the Cenvat Credit Rules, 2004 will come to the rescue of the appellant - The decisions in the case of Rajasthan Spinning & Weaving Mills Ltd. [ 2010 (7) TMI 12 - SUPREME COURT OF INDIA] and in the case of L. H. Sugar Factories Ltd.[ 2009 (9) TMI 431 - CESTAT, NEW DELHI] etc are directly applicable and it is to be held that the appellant herein is eligible to avail cenvat credit of the duty paid on the items i.e. MS plates and HR sheets, which according to Chartered Engineer’s certificate are mostly used for fabrication of machinery – Decided in favor of Assessee. - E/1072/11 - A/10449/2013-WZB/AHD - Dated:- 5-4-2013 - MR.M.V. RAVINDRAN, J. For the Appellant: Shri Rahul Gajera (Adv.) For the Respondent : Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel appearing on behalf of the appellant submits that the impugned order categorically records that the MS Plates which were procured by appellant on which credit was availed, was utilized by the appellant for fabrication of goods like Ducts, HAF, Chamber to Cyclone Ducting, New Incinerator Chimney, 30 KL Vaccum Trap, Chloro Tank, Ducts for Chimney etc. It is his submission that these items are required for manufacturing final products, i.e. chemicals. He would submit that the appellant had produced certificate issued by Krishna Engineers, Government approved valuer in respect of use of HR, MS etc. and draws attention to the certificate at Annexed at page 96.2, 117 of the Appeal Memo. He would submit that the issue in this case is now set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued by the Chartered Engineers produced at page 94 117, clearly indicates that the MS plates, HR Sheets etc. are utilized for fabrication of various parts of ducts for Chimney at their HAG plant. The Chartered Engineer s certificate also indicates that the material is used for fabrication of new Chloro Tank etc. 5. As against such an evidence, I find that the appellate authority has sought to justify his order of rejection of credit only on the ground that the Jurisdictional Assistant Commissioner has filed a report that the assessee had no record to justify their claim. I do not agree to such findings recorded by the First Appellate Authority. In my view Rule 2(k) of the Cenvat Credit Rules, 2004 will come to the rescue of the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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