2015 (12) TMI 1439

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....Mishra, Consultant For the Respondent : Shri R.K. Mishra, DR ORDER Per Ashok Jindal: The appellant is in appeal against the impugned order denying Cenvat Credit on steel items like Plates, Channels, Joists, Beams, Flats, etc. for the period July 2004 to march 2005. The contention of the Revenue is that these items are neither inputs nor capital goods. Therefore, they are not entitled t....

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....appellant has availed only part of the items i.e. 146.925 MT of Cenvat Credit which is used for fabrication of capital goods. Therefore, appellant is entitled to take Cenvat Credit. He further submits that both the lower authorities have discarded certificate issued by Chartered Engineer who is an expert in the field without assigning any reason. Therefore, impugned order is to be set aside. 3.....

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.... for fabrication of capital goods. These observations of the chartered engineer which have been relied by the appellant have been discarded by the authorities below without any tangible evidence. Merely saying that all the items were used for supporting structure is not admissible evidence. Therefore, as the appellant has been able to show the usage of the items in question for fabrication of capi....