TMI Blog2015 (12) TMI 1439X X X X Extracts X X X X X X X X Extracts X X X X ..... he field as already given in his report that appellant has used the quantity of 49.85 MT of these items for supporting structures and on the said quantity appellant has not claimed Cenvat Credit. The appellant is able to show by way of Chartered Engineer Certificate that out of the total quantity 150 MT were used by the appellant for fabrication of capital goods. These observations of the chartere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 015-EX(SM) - Dated:- 17-6-2015 - Shri Ashok Jindal, Member (Judicial) For the Petitioner : Shri A.K. Mishra, Consultant For the Respondent : Shri R.K. Mishra, DR ORDER Per Ashok Jindal: The appellant is in appeal against the impugned order denying Cenvat Credit on steel items like Plates, Channels, Joists, Beams, Flats, etc. for the period July 2004 to march 2005. The c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich has been used for supporting structures embedded to earth. On these appellant has not availed Cenvat Credit. The appellant has availed only part of the items i.e. 146.925 MT of Cenvat Credit which is used for fabrication of capital goods. Therefore, appellant is entitled to take Cenvat Credit. He further submits that both the lower authorities have discarded certificate issued by Chartered Eng ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to show by way of Chartered Engineer Certificate that out of the total quantity 150 MT were used by the appellant for fabrication of capital goods. These observations of the chartered engineer which have been relied by the appellant have been discarded by the authorities below without any tangible evidence. Merely saying that all the items were used for supporting structure is not admissible e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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