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TMI Blog2019 (3) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. ORDER Per: M.V. Ravindran. 1. This appeal is directed against Order-in-Original No. 08/2010-CECommr dated 24.11.2010. 2. The relevant facts that arise for consideration, after filtering out unnecessary details are the appellant herein had procured various duty paid inputs like MS Steels, angles, plates etc., and filed CENVAT credit and utilise materials for various factory work l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned counsel draws our attention to the Order-in-Original, more specifically, to Para 4 and submits that 7 show cause notices were issued for the period prior to 07.07.2009 date on which an explanation was added to the definition of the inputs in the CENVAT credit Rules under Rule 2(l), wherein CENVAT credit on inputs used in the manufacture of capital goods was specifically barred in respect of ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... am Sugars [2017 (335) ELT 373 (Mad)] 4. As regards the confirmation of the demand for the period post 07.07.2009, it is her submission that most of the items were used for the fabrication of new lines and replacement of worn out parts and in respect of the same she produces the certificate issued by Chartered Accountant which derived support from the certificate issued by a Chartered Engineer. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period prior to 07.07.2009 is set aside as ratio of all the judgments as cited by the learned counsel squarely covers the issue in their favour. As regards demands confirmed post 07.07.2009, we find that the Chartered Engineer's certificate is not that very clear for us to come to any conclusion. In our view, the Chartered Engineer's certificate needs to be considered by the adjudicating authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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