2018 (4) TMI 1020

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....s appeal is filed against Order-in-Appeal No, NGP/EXCUS/OOO/APL/929/ 15-16 dated 10.02.2016. 2. None appeared on behalf of the appellant despite notice, Since the matter is being listed for disposal regularly and is filed in 2016, I take up the appeal for disposal even in the absence of any representation from the appellant. 3. Heard learned Authorised Representative on behalf of Revenue and....

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....question and submits that neither these items are inputs nor capital goods; but have been used for the fabrication of machinery and machinery parts, for making support structure etc. for capital goods. He relies on the judgement of the Hon'ble Supreme Court in the case of Saraswati Sugar Mills 2011 (270) ELT 465 (SC) for the proposition that the 'components parts' would not apply to ir....

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....g a stand before the lower authorities that the items in question were used as supporting structure in the factory premises and also these items are used for fabrication in pollution control equipment. In support of such claim, appellant had produced Chartered Engineer's certificate which has been taken on record by both the lower authorities. The Chartered Engineer's certificate has been ....