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2016 (11) TMI 774 - CESTAT CHANDIGARH

2016 (11) TMI 774 - CESTAT CHANDIGARH - TMI - Denial of cenvat credit - certain items used in the fabrication of storage tanks, platforms and pipelines - availment of the cenvat credit on these items used in the manufacture of exempted capital goods under N/N. 67/95-CE dated 16.03.1995 - Held that: - The Ld. Counsel during the course of arguments have produced Chartered Engineer certificate/report which has been issued after examining the storage tank installed in the factory premises of the app .....

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matter on remand. - Appeal No. E/2948/2009-Ex(DB) - FINAL ORDER NO. 61530/2016 - Dated:- 6-10-2016 - Mr. Ashok Jindal, Member (Judicial) And Mr. Devender Singh, Member (Technical) Sh. Manish Gaur, Advocate- for the appellant Sh. G.M. Sharma, AR- for the respondent PER: ASHOK JINDAL 1. The appellant is in appeal against the impugned order denying the cenvat credit on certain items used in the fabrication of storage tanks, platforms and pipelines. 2. The brief facts of the case are that the appell .....

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ipelines. An audit was conducted in the premises of the appellant and raised an objection to the availment of the cenvat credit on these items used in the manufacture of exempted capital goods under Notification No. 67/95-CE dated 16.03.1995. The matter was contested by the appellant but the adjudicating authority denied the cenvat credit. Consequently, the demand was confirmed and penalty was also imposed on the appellant. Aggrieved from the said order, the appellant is before us. 3. The Id. Co .....

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