TMI Blog2017 (7) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... owledged receipt of the Chartered Engineer’s Certificate produced by the appellant. However, the contents of the Certificate regarding use of the disputed goods for fabrication/manufacture of the capital goods and their components, described therein were not considered while passing the impugned order - appeal allowed - decided in favor of appellant. - E/2619/2012-EX[SM] - A/56499/2016-SM[BR] - D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inputs or capital goods, as defined in the Cenvat Credit Rules, 2004. 2. Ms. Astha Gupta, ld. Consultant appearing for the appellant submits that the disputed goods were used for manufacture/fabrication of capital goods and there components, installed within the factory. Thus, he submits that the disputed goods should merit consideration as inputs, as well as capital goods, for the purpose of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disputed goods should be available to the appellant as cenvat credit. 3. Shri R.K. Mishra, the ld. A.R. appearing for the Revenue, on the other hand, reiterates the findings recorded in the impugned order. 4. I have heard the ld. Counsel for both sides and examined the records. I find that the Commissioner (Appeals) has acknowledged receipt of the Chartered Engineer s Certificate produced b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not legal and proper. These structural items are used by the appellant only to support the capital goods. I find that such assertion by the Revenue is without any supporting evidence whereas the Respondent have produced detailed certificate indicating the usage of various steel items in the fabrication of conveyors, cooling bed, overhead tanks, billet, pusher bed, reheating furnace and heating fu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
