2018 (11) TMI 222

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....chalam, Advocate for the Appellant Shri. R. Subramaniyan, AC (AR) for the Respondent ORDER The appellant is a manufacturer of Sugar and Molasses falling under Chapter Sub-heading No. 17011190 and 17031000 of the Central Excise Tariff Act respectively. 2. A Show Cause Notice dated 27.04.2015 was issued alleging that "...during the period from April, 2010 to August, 2011, the assessee ha....

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....Tank and not otherwise. The appellant being unsuccessful in its first appeal before the Commissioner of C.G.S.T. & Central Excise, Coimbatore at Tiruchirapalli, who, vide impugned Order-in-Appeal No. 65/2017-TRY (CEX) dated 09.08.2017 rejected the appeal, has preferred this appeal before this forum. 3. Today when the matter came up for hearing, Ld. Advocate Shri. S. Venkatachalam appeared for t....

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....Coils, Sheets, Joists, MS Channels, MS Flats, MS Angles, etc., used in the fabrication of Capital Goods, are eligible for CENVAT Credit and therefore, the availment of CENVAT Credit on these items were in order. 5.1 Per contra, Ld. AR supported the findings of the lower authorities and inter alia pointed out that the appellant had not discharged its duty of establishing the fact that the steel ....

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.... ibid. includes even a storage tank also. In this view of the matter, the only exercise that needs to be undertaken by the appellant is to establish that the above steel items were in fact used in the construction/erection of Molasses Tank-II. On my perusal of the Orders of lower authorities, I do not see any finding or observation on any of the documents including the certificate of the Chartered....