2014 (3) TMI 517

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....the records, I find that CENVAT credit of Rs. 3,65,516/- was denied to the appellant in respect of structural materials (plates, channels and angles) which were claimed to have been used for repairs and maintenance of capital goods during the period from May 2009 to March 2010 but found, by the lower authorities, to have been used in the construction of factory shed/building/laying of foundation/m....

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....as contested this claim. He submits that the question of fact is whether the materials on which CENVAT credit was claimed were used as components/spares/accessories of capital goods as claimed by the party. It is submitted that the manner of use of the materials was not disclosed by them either through returns or through any documents filed therewith, or otherwise at any stage. This statement of t....