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2015 (10) TMI 1322 - CESTAT NEW DELHI

2015 (10) TMI 1322 - CESTAT NEW DELHI - TMI - Denial of CENVAT Credit - Capital goods - Imposition of penalty - Held that:- Respondent has filed Chartered Engineers' certificate report of usage of the items in question for fabrication of certain capital goods which were mentioned in para 2 herein above. The learned Commissioner (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 .....

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brication of capital goods. Therefore, I do not find any infirmity in the impugned order - Decided against Revenue. - Excise Appeal No. 58104 of 2013-(SM) - Dated:- 3-3-2015 - Ashok Jindal, Member (J),J. For the Appellant : Shri Devender Singh, AR For the Respondent : Ms Mansi Garg, Adv. ORDER Per: Ashok Jindal: Revenue is in appeal against the impugned order. 2. The facts of the case are that respondent procured MS ingots, MS TMT bars, runner riser etc. and availed Cenvat credit thereon as inpu .....

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duty along with interest and equal amount of penalty was also imposed. The said order was challenged before the Commissioner (Appeals). Later certificate issued by Chartered engineer was produced detailing the usage of the impugned items which were used by the respondents for fabrication of capital goods namely reheating furnace weigh bridge marking machine, gas producer, plant and machinery, EOT crane system with photograph. Learned Commissioner (Appeals) has examined the usage of impugned ite .....

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