2017 (5) TMI 666

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....or the Respondent ORDER The above appeal is filed against the order passed by the Commissioner (Appeals) who upheld the disallowance of credit on MS items. 2.   The appellants are engaged in manufacture of bulk drugs and intermediaries and are registered with the central excise department.  During the course of verification of records it was noticed that the appellants have....

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....or platform and walk way between reactors. (iii)   Used for jackets used for reactors and receivers (iv)   And used for cable tray pipeline supports (part of machinery). The appellant had furnished a Chartered Engineer's Certificate to establish the usage of MS items for fabrication of the above parts of capital goods and machinery.  It is argued by the Ld. Counsel tha....

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....d the findings in the impugned order.  He submitted that the appellant has not furnished proper documents to prove the use of MS items for fabrication of capital goods.  Further, that the MS items do not fall within the definition of capital goods or inputs and that therefore the authorities below have rightly denied the credit.  It is also argued by him that the Chartered Engineers....