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TMI Blog2017 (5) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal is filed against the order passed by the Commissioner (Appeals) who upheld the disallowance of credit on MS items. 2. The appellants are engaged in manufacture of bulk drugs and intermediaries and are registered with the central excise department. During the course of verification of records it was noticed that the appellants have availed irregular credit on MS Channels, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Used for jackets used for reactors and receivers (iv) And used for cable tray pipeline supports (part of machinery). The appellant had furnished a Chartered Engineer's Certificate to establish the usage of MS items for fabrication of the above parts of capital goods and machinery. It is argued by the Ld. Counsel that the credit has been disallowed stating the reason th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellant has not furnished proper documents to prove the use of MS items for fabrication of capital goods. Further, that the MS items do not fall within the definition of capital goods or inputs and that therefore the authorities below have rightly denied the credit. It is also argued by him that the Chartered Engineers certificate cannot be relied upon because the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te explaining the break-up of the quantity of MS items used in the fabrication of capital goods/through support structures. Further, the period involved is prior to 07.07.2009. The decisions relied upon by the Ld. Counsel for appellant has discussed in detail as to the eligibility of credit on MS items used for fabrication of capital goods prior to 07.07.2009. Following the same, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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