2015 (10) TMI 1322

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....ORDER Per: Ashok Jindal: Revenue is in appeal against the impugned order. 2. The facts of the case are that respondent procured MS ingots, MS TMT bars, runner riser etc. and availed Cenvat credit thereon as inputs / capital goods. A show cause notice was issued for the period May,2010 to March, 2011 on 5.7.11 to allege that these items are neither inputs nor capital goods and same has bee....

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....sage of impugned items for each and items mentioned in the Chartered Engineers report and thereafter allowed the cenvat credit to the respondent. Against the said order Revenue is before me on the premise that Chartered Engineer cannot give concrete report of the usage of the items after they have been used in the fabrication. 3. Learned AR submits that the adjudicating authority has examined t....