2018 (2) TMI 1019

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....l Excise Duty paid on cement, HR plates, Angles, Channels, Beams, chequered plates and asbestos Cement Products (roofing sheets) etc. for the period February 2010. Appellant herein had availed the cenvat credit of these items on the ground that they are used for fabrication of machinery like storage tanks/bunkers, conveyers, pollution control equipments, kiln and supporting equipments. While the allegation in the show cause notice that these items were not used, they are not capital goods and also used for supporting structures and that cement and asbestos roofing sheets were used for construction activity. Adjudicating authority confirmed the demands raised alongwith interest and imposed penalties. The first appellate authority modified th....

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....ant c) [2018 TIOL 118] CESTAT-Mum Asian colour coated ispat d) [2016-TIOL-3379-CESTAT, Kol. New Swadeshi Sugar Mills e) [2013-TIOL-671-HC-ALL-CX] M/ Bajaj Hindustan Limited. 4. Ld. DR submits that appellants have availed cenvat credit on cement, HR plates, Angles, Channels, Beams, chequered plates and asbestos Cement Products (roofing sheets) which is incorrect. It is his submission that Chartered Engineer s certificate covers only certain quantity of steel items with the intention to give an impression that steel items in question had not been used for fabrication work but the certificate neither contained the details of the steel items issued for use in particular process of fabrication nor they pertain to resultant items and the r....

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....smissed the Chartered Engineer s certificate that the Engineer has not adduced any evidence of issue of cement and other material. The first appellate authority in the impugned order in para 5.13 has also stated that the certificate is not supported by any evidence with regard to issue/consumption of the said impugned items to have been used in fabrication of capital goods. 7. The first and foremost point is when the Chartered Engineer certificate was produced before the lower authorities, it was incumbent on the authorities to either contradict the Chartered Engineer certificate or accept the same. In the absence of any contradictory certificate on record holding otherwise, that the inputs were used for fabrication of machinery, I find th....