2017 (12) TMI 1590

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....ndent ORDER Per Shri P.K.Choudhary 1. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of Sponge Iron classifiable under Chapter 72 of the Central Excise Tariff Act, 1985. A Show Cause Notice dated 05.12.2014 was issued proposing to deny the Cenvat Credit availed wrongly on various items such as M.S. Bar, TMT Bar, Channel, H.R. Coil, Angle, Cement etc....

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.... the appellant filed itemwise details of steel items for manufacture of capital goods on which credit has been taken which was not disputed. 3. The Learned A.R. for the Revenue reiterated the findings of the lower authorities. 4. Heard both sides and perused the appeal records. 5. I find that the issue to be decided whether the items M.S. Bar, TMT Bar, Channels, H.R. Coil and Angles, Cement etc....

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....details of the said items used in the manufacture of capital goods. 7. On perusal of the records I am unable to accept the findings of the Commissioner (Appeals). I find that the appellant submitted the Chartered Engineers Certificate, drawings, designs, maps etc. to establish the use of the items in the manufacture of capital goods. It is not disputed that the items were used in the manufacture....