2017 (11) TMI 432

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....on falling 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 coruse of audit that the appellants have availed CENVAT credit on MS angles, plates, channels, joists etc. during the period from 02/2007 to 04/2009 and these items were used for fabrication and erection of structures, fabrication of bunkers, fabrication of columns to support two or more MS beams etc. It appeared that the credit availed on the said items is irregular inasmuch as these items are neither inputs nor capital goods. Accordingly, the lower authority referring to the Hon'ble Supreme Court decision in the case of Saraswathi Sugar Mills, has held that ....

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.... 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 Order-in-original has travelled beyond the allegations in the show-cause notice and the same cannot be sustained. In support of his submissions, 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 618 (Tri. Ahmd.)] iv. HPCL Vs. CCE, Mumbai [2011(269) ELT 422 (Tri. Mumbai....

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....ified the usage of the materials and this fact has been admitted by the Revenue in the show-cause notice itself wherein it has been mentioned that as per the certificate, it is seen that 1063.601 MT of structural items have been used in the manufacture / fabrication of kilns, conveyors and pollution control equipments, which are rightly eligible for Cenvat credit. Further the CENVAT credit attributable to 81.321 MT of structural items used in the fabrication of Bunker has been denied. 5. On the other hand, the learned AR defended the impugned order and submitted that the appellant has failed to satisfy both the lower authorities regarding the actual usage of materials and moreover the certificate issued by the Chartered Engineer was also....