2019 (4) TMI 2102

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....Respondent : Ms. Nitina Nagori, Jt. Commr. (AR) RAMESH NAIR The issue involved is that whether the appellant is entitled for Cenvat Credit in respect of CTD Bars, angles, joists, channels, plain plates, TOR steels. 2. Shri Paritosh Gupta, Ld. Counsel appearing on behalf of the appellant submits that earlier the matter was remanded by the Tribunal only to verify the use of impugned items accor....

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....nd the same was part of the appeal in the first round of appeal. Therefore, Chartered Engineer's certificate should have been accepted. He further submits that the said Chartered Engineer's certificate cannot be brushed aside until unless there is tangible evidence to contrary to the said certificate. He placed reliance on the following judgments: 1. Interncontinental (India) vs. Union of India ....