2016 (1) TMI 1297

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....P. Asthana, Shreya Dahiya, Advocates ORDER B. Ravichandran (Technical Member) This appeal by the Revenue is against Order dated 18.11.2014 of Commissioner (Appeals), Raipur. 2. The respondent herein are engaged in the manufacture of various Iron and Steel products such as Joists, Channel, Angles, Blooms liable to central excise duty. They were availing cenvat credit of duty paid on inp....

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....oner (Appeals) accepted the certificate of Chartered Accountant submitted by the respondent without detailed analysis. Many goods purported to have been fabricated were civil structures, platform permanently attached to the earth and hence, not eligible for credit; (c) If the capital goods were manufactured and used captively by the respondent, the detail should have been mentioned in the....

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..... He further submitted that the various MS items with the quantity, their end use and the credit on such items were elaborated in the certificate. 7. Ld. Counsel while supporting the findings in the impugned order submitted that they are not contesting the non-eligibility of cenvat credit on cement, which used for making under-ground storage tank. 8. Heard both the sides and considered the a....

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.... states that the various items are fabricated at site and later on, erected and bolted to the concrete footing with the help of nuts and foundation bolts. Here, it is necessary to refer to the Hon'ble Supreme Courts decision in the case of CCE Vs. Rajasthan Spinning Mills 2010 (255) ELT 481 (SC). The Hon'ble Supreme Court while allowing the credit on M.S. items like angles, sheets, etc. evolved us....