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2016 (1) TMI 1167
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....t. Shri Anish Gupta, AR, for the Respondent. ORDER The appellants are aggrieved by the denial of credit on MS items. 1.1 The appellants M/s. Suguna Metals (P) Ltd. are engaged in the manufacture of Steel Ingots/Billets and are availing Cenvat credit facility. During the course of verification of records, it was found that appellants had availed credit on MS plates, Channels, Joist....
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....ertificate issued by Chartered Engineer along with photographs detailing the manner of use of the impugned items. He placed reliance on the judgments laid in the case of Rajasthan Spinning and Weaving Mills Ltd. - 2010 (255) E.L.T. 481 (S.C.), India Cements case - 2015 (321) E.L.T. 209 (Mad.) and SLR Steels Ltd. - 2012 (280) E.L.T. 176 (Kar.) and argued that the appellant is eligible for credit. H....
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....that the impugned items were used in fabrication of capital goods/accessories/ parts/components. A Chartered Engineer's Certificate though produced before both the authorities has not been considered at all. The said expert has given details regarding the manner and use of the impugned items. Further, the fact of purchase of these items and their receipt in factory is not disputed. Revenue does no....