2016 (2) TMI 1072

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..... udicial Member) The appellant is aggrieved by the denial of CENVAT credit on MS items. 2. The appellant is engaged in the manufacture of inorganic chemicals and are availing the facility of CENVAT credit on inputs and capital goods. It was observed that appellants availed irregular credit on MS items during the period June 2008 to October 2011 under the category of capital goods. A show-cause no .....

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..... arbonate dryer, dersertation tank etc. It is also submitted that appellants had produced the Chartered Engineers certificate to establish the usage and the quantity of MS items used for manufacture of capital goods. The appellant has also produced photographs to substantiate their claim. The flowchart submitted by the appellant would show that the use of capital items manufactured by using the MS .....

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..... d that the appellant had failed to establish the usage of MS items for fabrication of capital goods. Further he submitted that the appellants have not followed the procedures as prescribed in Rule 9(5) of CENVAT Credit Rules 2004 and Rules 10, 11 & 12 of the Central Excise Rules 2002. It is submitted by him that the appellants ought to have disclosed the capital goods fabricated/manufactured by th .....

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