2019 (2) TMI 556

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....d the remaining portion of the appeal. 2. Briefly the facts of the present case are that the appellant is engaged in the manufacture of sugar and molasses falling under Chapter 17 of CETA, 1985 and has availed CENVAT credit on various iron and steel items used in the fabrication of parts of capital goods and structural support for capital goods. The Department entertained a view that the appellant has irregularly availed CENVAT credit. On these allegations, a SCN was issued proposing to deny the CENVAT credit taken on iron and steel items only on the allegation that the iron and steel items in question falling under Chapter 72 and 73 of the CETA, 1985 are not covered under the definition of 'capital goods' as defined under Rule 2(a) of t....

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...., 2008 (228) E.L.T. 445 (TRI. - DEL.) (VII) UNITECH MACHINES LTD. VERSUS COMMR. OF C. EX. & S.T., MEERUT-I, 2015 (329) E.L.T. 860 (TRI. - DEL.) (VIII) COMMISSIONER VERSUS RELIANCE PORTS AND TERMINALS LTD., 2016 (334) E.L.T. 630 (GUJ.) 4.1. He further submitted that this Tribunal in the case of Bagalkot Cement & Industries Ltd. Vs. Commr. of Central Tax & Central Excise, Belgaum has allowed the assessee's appeal on 24.10.2018 vide Final Order No. 2166/2018. He also submitted that the copy of verification report dated 25.08.2008 was never furnished to the appellant and the same was even not before the Appellate Commissioner and hence, passing of the impugned order placing reliance on the said verification report is completely in gros....

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..... 558 (Mad.) 4.2. He also submitted that the Certificate dated 03.02.2011 issued by the Vice-President of the appellant clearly shows the exact usage of the impugned steel items and hence, the same has to be reliable evidence for the purpose of allowing credit in the absence of contrary evidences on the part of the Department. 5. After considering the submissions of both the parties and perusal of the material on record, I find that both the authorities have relied upon the verification report dated 25.08.2008 prepared by the Asst. Commissioner, Dharwad which is one sided and copy of the same has not been given to the appellant. Therefore, the same cannot be relied upon for denying the CENVAT credit. Further, I find that this Tribunal....