2023 (4) TMI 428

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....ring on behalf of the appellant submits that this is second round of appeal. In the first round, this tribunal has passed the order by remanding the matter with a direction only to verify the Chartered Engineer's Certificate. The adjudicating authority in the denovo adjudication again disallowd the cenvat credit on the ground that there is a difference between the Chartered Engineer's Certificate submitted earlier and the revised Chartered Engineer's Certificate submitted at the time of adjudication. It is his submission that in the first round of litigation, the appellant have submitted a general description of the machinery for which the Cement and Steel was used subsequently, the Chartered Engineer's Certificate has mentioned specific ma....

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....h Shah, learned Assistant Commissioner (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. 04. I have carefully considered the submissions made by both the sides and perused the records. I find that this is the second round of appeal before this tribunal. In the first round of appeal this tribunal has remanded the matter vide Final Order No. A/11772/2014 dated 01.10.2014 wherein, the following observation was made:- 4. We find it so. The Chartered Engineer's certificate gives some explanation for the consumption of these material in the fabrication of Silos which needs to be addressed by the first appellate authority. In the absence of such findings, we are unable to go into the matter any furth....

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....dit should not be allowed. 05. Accordingly, I set aside the impugned order and allow the appeal with consequential relief. (Pronounced in the open court on 22.03.2023 ) ============= Document 1 Civil Engineering Dr. P. J. Gandhi Ph D (Engineering, SV NIT-Surat), LL M (Human Rights), MURP (Urban & Régional Planning, CEPT, Ahmedabad) AMIE (Civil Engineering), M Tech (SV NIT-Surat), M Val (Real Estate-IP), MIMA, MFACT, MRICS, M Sc (Real Estate Valuation), C Eng (I), CE (I), MBA (Finance & Operations - IIM Kozhikode), LL B (Special ), MIICHE, MIETE, FIIV, FIV, Chartered Structural Engineer, Project Consultant (Civil), Chartered Engineer, Govt. Approved Valuer, Bank Panel Valuer....