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TMI Blog2019 (4) TMI 2102X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent : Ms. Nitina Nagori, Jt. Commr. (AR) RAMESH NAIR The issue involved is that whether the appellant is entitled for Cenvat Credit in respect of CTD Bars, angles, joists, channels, plain plates, TOR steels. 2. Shri Paritosh Gupta, Ld. Counsel appearing on behalf of the appellant submits that earlier the matter was remanded by the Tribunal only to verify the use of impugned items acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the same was part of the appeal in the first round of appeal. Therefore, Chartered Engineer's certificate should have been accepted. He further submits that the said Chartered Engineer's certificate cannot be brushed aside until unless there is tangible evidence to contrary to the said certificate. He placed reliance on the following judgments: 1. Interncontinental (India) vs. Union of India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idered taking into account the entire facts and the Chartered Engineer's Certificate. Accordingly, we set aside the impugned order and remand the matter to the Adjudicating Authority for deciding the matter afresh only to the extent of Cenvat Credit amounting to Rs. 65,98,211/- . All the issues are kept open including the limitation. Appeal is allowed by way of remand to the Adjudicating Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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