TMI Blog2023 (4) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... Channels, Beams, Bars, etc. for the construction of Silos which are used for storing of the goods. The tribunal has only remanded the matter to the appellate authority only to address the Chartered Engineer s certificate regarding consumption of the material for the fabrication of the Silos. It is found that the appellant have submitted the revised Chartered Engineer s certificate which is more elaborated based on the actual location where the goods were consumed. From the above certificate and enclosed annexure, clearly shows that how much material was used for what purpose according to said certificate, plant and machinery wise quantification of the material was provided from which it clearly appears that all the goods were used for c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Engineer s Certificate has mentioned specific machine for which the steel and cement were used. It is his submission that in fact the revised Chartered Engineer s Certificate is more elaborated and on the basis of which the cenvat could not have been denied. 2.1 He submits that as per settled principle, the cenvat credit on Cement, MS angles, Channels, Beams, Bars, etc. for foundation of plant and machinery has been allowed in various judgments. He placed reliance on the following judgments:- CCE, JAIPUR Vs. RAJASTHAN SPINNING WEAVING MILLS-2010 (255) ELT 481 (SC) SURYA ALLOY INDUSTRIES LTD.- 2014 (305) ELT 47 (Cal. HC) MUNDRA PORTS AND SPECIAL ECONOMIC ZONE LTD.- 2015 (39) STR 726 (Guj. HC) M/s. THIRUAROORAN SUGARS- Mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellate authority in de-novo proceedings. Without expressing any opinion on the merits of the case, keeping all the issues open, we set-aside the impugned order and remand the matter back to the first appellate authority to reconsider the issue afresh, after following the principles of natural justice. From the above order of the tribunal, it is clear that in principle the tribunal has not objected the cenvat credit on the goods such as Cement, MS angles, Channels, Beams, Bars, etc. for the construction of Silos which are used for storing of the goods. The tribunal has only remanded the matter to the appellate authority only to address the Chartered Engineer s certificate regarding consumption of the material for the fabrication of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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