2013 (11) TMI 1200

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..... horities - Chartered Engineer’s certificate is not discarded as incorrect nor is there any contrary evidence brought in by the Revenue to contradict the claim of the appellant - there were various decisions holding that CENVAT Credit of duty paid M.S. plates and angles can be availed, even if they are used for structural purpose – Following COMMISSIONER OF CENTRAL EXCISE, BANGALORE-II V/s SLR STEE .....

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..... appellant's Counsel is that the M.S. plates, angles were consumed by the appellant for the fabrication of tanks, chemical vessels and equipments which are used in the factory premises. It is his submission that they have evidence in the form of Chartered Engineer's certificate which is not being disputed by the adjudicating authority. It is also his submission that the show cause notice is hit by .....

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..... ct nor is there any contrary evidence brought in by the Revenue to contradict the claim of the appellant. We also find the claim of ld. Counsel that during the relevant period, there were various decisions holding that CENVAT Credit of duty paid M.S. plates and angles can be availed, even if they are used for structural purpose, is correct. It is also to be seen that the decision of the Tribunal i .....

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