2015 (10) TMI 1686

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....The Respondent: Shri S.K. Shukla, Authorised Representative Per: H.K. Thakur This appeal has been filed by the Appellant against OIA No.C/24/Surat-II/2012, dt.15.03.2012. The issue involved in this appeal is admissibility of CENVAT Credit on certain items like C.S. Bars, M.S. Channels/Angles/Plates, HR Coils/Steel Plates etc under CENVAT Credit Rules, 2004 used in the factory premises of the App....

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....e Chartered Engineer was also furnished by the Appellant before the lower authorities to the extent that the materials i.e. C.S. Bars, M.S. Channels/Angles/Plates, HR Coils/Steel Plates etc are used in the manufacture of capital goods. It was the case of the learned Advocate that the inputs mentioned above are not used for making support structure for the machines. The learned Advocate also argued....

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....go through Para 5.8 of the OIA dt.15.03.2012 passed by the First Appellate Authority, to drive home the point that the irregular CENVAT Credit taken by the Appellant was detected during the Audit by the officers of Central Excise and that the extended period of five years is applicable. 4. Heard both the sides and perused the case records. The issue involved in the present proceedings is with res....

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....the Appellant before the Adjudicating authority right from the beginning is that the inputs are used in the manufacture of the capital goods. There is no evidence on record that the use of such inputs was made by the Appellant in creation of support structures for the machinery. The claim of the Appellant is supported by the Chartered Engineer's certificate and therefore, the CENVAT Credit of inpu....