2011 (1) TMI 105

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....er of the Commissioner (Appeals) No. No.35/RPR-I/2009 dated 26.3.2009. The cross objection No.E/CO/168/09-SM is related to this appeal and basically in support of the order of the Commissioner (Appeals) which is totally in favour of the respondents.   2. Heard the learned SDR. None appears for the respondents, in spite of the notice.   3. The relevant facts, in brief, are that the ....

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....ation of the chartered engineer s certificate which has been produced before him.   4. Learned SDR submits that the materials on which cenvat credit has been taken are not eligible for cenvat credit as most of the items have been used in erection of permanent structures. He fairy concedes that specific use of the items were not discussed either in the show causes notice or in the impugned ....

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....account the chartered engineer s certificate. However, he has not given final decision as the benefit extended by the order was subject to verification of the contents of the chartered engineer s certificate. The claim of the learned SDR is that at least in respect of the some of the impugned items, the issue has been settled in their favour by the decision of the larger bench of the Tribunal in t....