TMI Blog2019 (3) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... tered Engineer’s certificate needs to be considered by the adjudicating authority to come to a conclusion as to how much quantity of steel has been used for the purposes of fabrication of capital goods and other work - matter remanded back to the adjudicating authority to reconsider the issue afresh (of availing CENVAT credit on materials viz., MS angles, plates etc.), after following the principles of natural justice - matter on remand. CENVAT Credit - inputs/capital goods - tyres which were used for payloads - Held that:- This issue is also now decided by the Tribunal in the case of Penna Cements [2017 (2) TMI 611 - CESTAT HYDERABAD], where it was held that the tyres are necessary accessory to dumpers which are capital goods used in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority did not agree with the contentions raised and confirmed the demands along with interest and imposed penalties. 3. Learned 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 cement, angles, channels, LTD and TMT bars. It is her submission that as regards the issue on merits for the period prior to 07.07.2009 there are various decisions of the Hon ble High Courts and the Tribunal which grante ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the factory premises for fabrication as well as for structural purposes, CENVAT credit needs to be allowed as has been decided by the various benches including this bench in the case of Sagar Cements and the Hon ble High Courts. Accordingly, the demands raised with interest and penalties imposed for the 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 authority to come to a conclusion as to how much quant ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
