2013 (2) TMI 543

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....spondent Rep by: Shri Raghavendra B, Adv. Per: P.G. Chacko: These appeals of the department are directed against grant of CENVAT credit to the respondent by the lower appellate authority in respect of structural items viz. teflon sheet, ISMB, filter pads, SS coils, shell sheet, channels, angles, flanges, chequered plates, bolts & nuts and beams, all recognized as capital goods under Rule 2(a....

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....rned counsel argues that both the appeals are liable to be dismissed as not maintainable. The learned counsel also relies on the Hon'ble High Court's judgment in CCE, Bangalore-II vs. Presscom Products: 2011 (268) E.L.T. 344 (Kar.). These arguments are contested by the Deputy Commissioner (AR) who submits that, when the appeals were filed in April 2010, there was no embargo inasmuch as National Li....

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....amined. The record of past proceedings in these two appeals indicates that these appeals arose before this Bench as many as on six occasions but, at no point of time did the respondent raise any objection of the above kind. It is pertinent to note that all the past proceedings were after the promulgation of National litigation Policy. It is also noteworthy that the respondent submitted themselves ....

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....y the appellate authority cannot be countenanced inasmuch as a photograph per se has no evidentiary value. Where the assessee claimed to have used the structural items to fabricate "technological structures" which were claimed to be 'cenvatable' capital goods, the appellate authority ought to have arranged physical inspection of such structures by competent officers of central excise and should ha....