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2016 (7) TMI 548 - CESTAT NEW DELHI

2016 (7) TMI 548 - CESTAT NEW DELHI - TMI - Cenvat credit disallowedon various MS Plates, Flats, Channels, Angles and Beams etc. - credit was disallowed mainly on the ground that these are general steel items used as support structures in the factory and cannot be considered either as capital goods or as parts and components of any capital goods - Held that:- Hon’ble Supreme Court in CCE, Jaipur vs. Rajasthan Spinning & Weaving Mills Ltd. reported in [2010 (7) TMI 12 - SUPREME COURT OF INDIA] he .....

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been mentioned. The insistence of learned Commissioner (Appeals) on the drawings and designs of the capital goods is of no relevance considering the above factual position and as supported by Chartered Engineer certificate. - Decided in favour of assessee - Excise Appeal No. 50244 of 2016 (SM) - Final Order No. 51731/2016 - Dated:- 3-5-2016 - Shri B. Ravichandran, Member (Technical) For the Appellant : Shri Abhas Mishra, Advocate For the Respondent : Shri G.R. Singh, Authorized Representative (D .....

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of any capital goods. The certificate of Chartered Engineer submitted by the appellant was not accepted as conclusive to support the appellant s case. 2. The learned Counsel for the appellant states that the certificate dated 12/05/2007 issued by the Chartered Engineer categorically lists out the various inputs, quantity and their usage in making of specific item as a part of capital goods. He also relied on various decided cases by the Hon ble Supreme Court, High Courts and also this Tribunal. .....

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