TMI Blog2018 (2) TMI 1389X X X X Extracts X X X X X X X X Extracts X X X X ..... wed - decided in favor of appellant. - E/12100-12101/2017-SM - A/10079-10080/2018 - Dated:- 8-1-2018 - Mr. M.V. Ravindran, Member (Judicial) For Appellant: Shri J. Surti (Advocate) For Respondent: Shri. A. Mishra (A.R.) ORDER Per: M.V. Ravindran This appeal is directed against order-in-appeal No.VAD-EXCUS-004-APP-192-193-2017-18 dated 10.07.2017. 2. Heard Ld. DR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ying upon the decision of Vandana Global, the cenvat credit was denied as also rejecting the claim of the appellant that Chartered Engineer has issued a Certificate of consumption of their material MS Plates in fabrication of tanks which are used for storing diesel, boiler, bottom fuel of the tanks etc. on the ground that the figures are not matching as to a requisite bills and the consumption rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance of 42,975 Kgs of MS Plates while Chartered Engineer has held that around 2,11,064 Kgs of MS Plates has been used for the period in question for fabrication of the tank. In my view the expert opinion needs to be followed and if Revenue wants to dispute the said expert s opinion, they should have adduced another expert s opinion or issued a Show Cause Notice in a different form. In absence of a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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