CENVAT Credit Restored: Authorities Overlooked Chartered Engineer's Observations; Unsupported Claims on Structure Usage Rejected.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Denial of CENVAT Credit - Goods neither inputs not capital goods - bservations 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 - credit allowed - AT....