Tribunal grants cenvat credit for materials in plant foundation based on engineer's certificate

The tribunal allowed the appeal, granting the appellant cenvat credit for materials like Cement, MS angles, Channels, Beams, Bars used in the foundation of plant and machinery. The decision was based on the detailed Chartered Engineer's Certificate and legal precedents, overturning the previous denial of credit.

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Issues involved:
The issue involved in the present case is whether the appellant is entitled to cenvat credit for Cement, MS angles, Channels, Beams, Bars, etc. used for the foundation of plant and machinery in the factory.

Summary:

Issue 1: Cenvat Credit Eligibility
In the second round of appeal, the appellant contended that the Chartered Engineer's Certificate provided more detailed information compared to the previous submission, justifying the use of Cement and Steel for specific machinery. The appellant cited various judgments supporting the allowance of cenvat credit for such materials in the foundation of plant and machinery.

Issue 2: Tribunal's Observations
The tribunal had previously remanded the matter to address the Chartered Engineer's certificate regarding material consumption for the fabrication of Silos. The tribunal did not object to cenvat credit on goods like Cement, MS angles, Channels, Beams, Bars, etc., used for constructing Silos. The revised Chartered Engineer's certificate provided detailed information on material usage for different purposes, supporting the appellant's claim for cenvat credit.

Final Decision
After considering the submissions and records, the tribunal found no reason to deny cenvat credit based on the detailed Chartered Engineer's Certificate. Consequently, the impugned order was set aside, and the appeal was allowed with consequential relief.

Conclusion
The tribunal's decision on the eligibility of cenvat credit for materials used in the foundation of plant and machinery was based on the detailed Chartered Engineer's Certificate and relevant legal precedents, leading to the allowance of the appeal with consequential relief.

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