TMI Blog2015 (10) TMI 1322X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (Appeals) after examining the design drawing therein and photographs and Chartered Engineer report that all the items used by the respondent in fabrication of the capital goods. In the case of Saraswati Sugar [2011 (8) TMI 4 - SUPREME COURT OF INDIA ] and India Cement Ltd.[2014 (7) TMI 881 - MADRAS HIGH COURT] wherein the Hon'ble High Court of Madras has held that if items in question are use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as inputs / capital goods. A show cause notice was issued for the period May,2010 to March, 2011 on 5.7.11 to allege that these items are neither inputs nor capital goods and same has been used by the respondents for supporting structures. Therefore, they are not entitled to take Cenvat Credit in the light of Larger Bench decision of this Tribunal in the case of Vandana Global Ltd. reported as [2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artered Engineer cannot give concrete report of the usage of the items after they have been used in the fabrication. 3. Learned AR submits that the adjudicating authority has examined the issue and thereafter gave a finding and before the adjudicating authority the respondent has not produced the photograph for usage of the impugned items for fabrication of the capital goods etc. 4. Heard th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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