2014 (7) TMI 27

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....ant had availed the CENVAT Credit on various itmes viz.,angles, channels, beams etc. as inputs, being used in the fabrication/manufacture of various machineries, which are capital goods, and in turn, installed and used in the factory for processing/manufacturing the finished goods namely, Sponge Iron. He submits that they had furnished a Chartered Engineers Certificate dated 10.04.2011, whereby they had furnished a detailed working of receipt, use of the said angles, channels, beams etc. in the manufacture of capital goods in their factory and also its use in the structurals. He submits that they had themselves calculated the quantity of such steel items that were used in the structurals, and reversed CENVAT Credit amounting to Rs.17,57,802....

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....9 (238) ELT 146 (Tri.-Del.). 4. After hearing both sides, we find that the Appeal itself could be disposed off, at this stage. Hence, with the consent of both sides, we have taken up the Appeal for final disposal. 5. We find that the controversy centers around the fact of eligibility of CENVAT Credit on inputs/raw materials, namely, angles, channels, beams etc., which the Applicant claim to have been used in the fabrication/manufacture of machineries which fall under the headings specified at Rule 2(a) of the CENVAT Credit Rules, 2004, even though the specific headings/sub-headings had not been mentioned in the Chartered Engineers Certificate produced by them. On the other hand, the Revenues claim is that in the Chartered Engineers Ce....