2019 (2) TMI 557

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.... for the period from January 2008 to March 2010, it was observed that the appellant has availed CENVAT credit on steel plates, TMT bars, angles, beams etc. which were used for fabrication of various equipments, components, accessories, parts to the kiln, conveyor system, storage tanks/bunkers, in their unit. It was held by the Range Officer that such usage was not covered either under inputs under Rule 2(k) of CNEVAT Credit Rules, 2004 (CCR) or capital goods under Rule 2(a)(A)(ii) to (vii) of CCR. Therefore the CENVAT credit availed on such goods is irregular. Thereafter, a show-cause notice dt. 29/11/2010 was issued to the appellant to demand irregular CENVAT credit of Rs. 22,24,865/- availed on steel plates, TMT bars, angles, beams etc. u....

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....on the following decisions:- i. Metrochem Industries Ltd. Vs. CCE, Vadodara-I [2013(292) ELT 578 (Tri. Ahmd.)] ii. Global Energy Food Industries Vs. CCE, Ahmedabad [2014(300) ELT 298 (Tri. Ahmd.)] iii. Unioson Metal Ltd. Vs. CCE, Ahmedabad [2010(253) ELT 618 (Tri. Ahmd.)] iv. HPCL Vs. CCE, Mumbai [2011(269) ELT 422 (Tri. Mum.)] v. India Cements Ltd. Vs. CCE, Trichy [2013(296) ELT 513 (Tri. Chennai)] vi. Bharat Aluminium Co. Ltd. Vs. CCE, Raipur [2008(228) ELT 445 (Tri. Del.)] vii. Unitech Machines Ltd. Vs. CCE&ST, Meerut-I [2015(329) ELT 860 (Tri. Del.)] viii. Commissioner Vs. Reliance Ports & Terminals Ltd. [2016(334) ELT 630 (Guj.)] 4.2. He further submitted that the Chartered Engineer certificate dt. 23/01/2010 along with statem....