2017 (11) TMI 431

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....ing under Chapter 72 of CETA, 1985. The appellants are availing the benefit of cenvat credit of duty paid on input / input services and capital goods. It was noticed during the course of audit that the appellants have availed cenvat credit on HR plates, MS angles, GC sheets, joists etc. during the period from 05/2005 to 08/2007 and these items were used for fabrication of workshop shed and erection of structural items. The said goods were used in fabrication of structures which are embedded to earth. It appeared that the cenvat credit availed on the said items is irregular inasmuch as these items are neither inputs nor capital goods. As the appellants did not reverse the irregular credit, show-cause notice was issued. Accordingly, the lower....

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....es, 2004. He further submitted that the impugned order having accepted that the credit cannot be denied on the ground of immovability, has denied the credit on the ground of non-production of documents which was not the allegation raised in the show-cause notice. He further submitted that the impugned order as well as the adjudication order travelling beyond the allegations in the show-cause notice cannot be sustained. In support of this submission, he relied upon the following decisions:- i. Metrochem Industries Ltd. Vs. CCE, Vadodara-I [2013(292) ELT 578 (Tri. Ahmd.)] ii. Global Energy Food Industries Vs. CCE, Ahmedabad [2014(300) ELT 298 (Tri. Ahmd.)] iii. Unioson Metal Ltd. Vs. CCE, Ahmedabad [2010(253) ELT 61....

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....al on record, I find that Commissioner(Appeals) has rejected the appeal of the assessee mainly on the ground that the assessee has failed to establish the usage of these impugned goods which the assessee could have proved by way of certificate issued by the Chartered Engineer who could verify the usage of these items. Further I also find that in the show-cause notice, the Department has recorded the statement of Managing Director of the appellant who has stated that MS angles, HR plates, GC sheets, joists etc. are used for fabrication of various components namely Furnace shell, electrodes mantle, pressure rings, conveyor galleries / supports, raw material hoppers etc. by treating as components. In view of the statement of the Managing Direc....