TMI Blog2017 (5) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... .07.2009, hence credit remains allowed - the disallowance of credit is unjustified - decided in favor of appellant. - E/1682/2011 - A/30473/2017 - Dated:- 16-3-2017 - Ms. Sulekha Beevi, C.S., Member (Judicial) Sh. Lalit Mohan Chandna, Advocate for the Appellant Sh. P.S. Reddy, Assistant Commissioner (AR) for the Respondent ORDER The above appeal is filed against the order pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Hence this appeal. 3. On behalf of the appellant, the Ld. Counsel Sh. Lalit Mohan Chandna submitted that MS items were used for the following purposes: (i) Used for supporting structure for reactors/heat exchanges. (ii) Used for platform and walk way between reactors. (iii) Used for jackets used for reactors and receivers (iv) And used for cable tray pipeline support ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in various other judgments also relying upon the judgment in the case of India Cements Ltd., Vs CESTAT, Chennai [2015 (321) ELT 209 (Mad)]. 4. Against this, the Ld. AR Sh. P.S. Reddy reiterated the findings in the impugned order. He submitted 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble tray pipeline supports. They had also produced the photographs along with their reply notice. Prior to passing of adjudication order, the appellant has furnished a Chartered Engineers Certificate 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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