2016 (11) TMI 774

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.... Sh. G.M. Sharma, AR- for the respondent PER: ASHOK JINDAL 1. The appellant is in appeal against the impugned order denying the cenvat credit on certain items used in the fabrication of storage tanks, platforms and pipelines. 2. The brief facts of the case are that the appellant is engaged in the manufacture of casein and lactose. The appellant was operating under the Cenvat scheme and ....

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....the appellant. Aggrieved from the said order, the appellant is before us. 3. The Id. Counsel for the appellant submits that these items in question have been used by the appellant in the fabrication of storage tanks, platforms and pipelines and the usage was explained to the adjudicating authority in detail. Therefore, the appellant is entitled to avail cenvat credit on the steel items used in ....

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....ed upon. 6. Heard the parties and considered the submissions. 7. The Ld. Counsel during the course of arguments have produced Chartered Engineer certificate/report which has been issued after examining the storage tank installed in the factory premises of the appellant and that Chartered Engineer report is self explanatory for usage of the items but the same has not been placed before the ad....