2016 (8) TMI 536

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.... MS angles, channels, beams, plates etc. falling under Chapter heading No.72 and 73. The department entertained a view that credit on these items is not available, and issued a show cause notice dated 19-11-2009. After adjudication, the original authority disallowed the credit being inadmissible and demanded recovery of the same along with interest and imposed equal amount of penalty. Aggrieved by the said order, the appellants have filed an appeal before the Commisisoner (Appeals) who vide the order impugned herein dismissed the appeal upholding the disallowance of credit but reduced the penalty to Rs. 50,000/-. Being aggrieved by the said order, the appellants have preferred this appeal. 2. The learned counsel for the appellant Sh. R Mur....

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.... I have heard both sides and perused the records carefully. The certificate issued by the Chartered Engineer Shri N.J.Vidyasagar of Secunderabad, states that the impugned items were used for fabrication of technological structures bridges, supporting to the equipments like reactors, distillation column, heat exchangers, receivers in utility and production blocks, pipe line systems etc. The Commissioner(Appeals) has brushed aside this certificate stating that there are no supporting documents to evidence the use of these items in the manner stated in the certificate. It is further stated by the commissioner that even assuming that the appellants used the subject MS items for fabrication of support of structure to support pipe lines/heat exch....