TMI Blog2017 (1) TMI 751X X X X Extracts X X X X X X X X Extracts X X X X ..... s have been able to establish the use of the subject items by furnishing a Chartered Engineer certificate. So also, the Range Officer’s report furnished after inspection of factory premises pursuant to the direction of the adjudicating authority also shows that the subject items were used for manufacture of capital goods / parts / components as explained by the counsel for the appellant - The issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants are engaged in the manufacture of iron and steel ingots, billets and are availing the facility of CENVAT credit on inputs and capital goods. A show-cause notice was issued alleging irregular availment of credit on MS angles, channels, plates, sheets, beams, CTD bars etc. and proposing to recover the irregularly availed credit along with interest and proposing and proposing to impose equiva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants had used the items like MS angles, channels, sheets etc. for fabrication/manufacture of capital goods. The appellants had established the use of the subject items by furnishing a Chartered Engineer certificate and that the use of subject items was also proved by the Range Officer s report who had visited the factory premises. The subject items were used in the manufacture/fabrication of in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be stated that the period involved is prior to 07/07/2009 on which date the restriction with regard to use of MS items came to be introduced in the definition of inputs. The appellants have been able to establish the use of the subject items by furnishing a Chartered Engineer certificate. So also, the Range Officer s report furnished after inspection of factory premises pursuant to the direction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ELT) 585 (Tri. Bang.)] has observed that the view of the Larger Bench in Vandana Global Ltd. case was rendered much before the decision of the Hon ble Apex Court in the case of Rajasthan Spinning Weaving Mills Ltd. and therefore is no longer good law. In view of the above decisions, and following the same, I hold that the disallowance of credit is unjustified. The impugned order is s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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