2014 (3) TMI 275

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..... (AR), for the Respondent. ORDER The appellant availed Cenvat credit of duty paid on angles, channels, MS plates, etc. On the ground that the appellant has no evidence for showing that these items have been used in the manufacture of components/machinery/equipments, etc., and cannot qualify as inputs, proceedings were initiated to deny the Cenvat credit of Rs. 3,21,565/- availed on these items du .....

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..... ase the appellant had not maintained any record for issue of these materials and their utilization. It is the responsibility of the assessee to show that inputs have been used in the factory for the purpose for which they claimed the Cenvat credit. Further he also submits that Chartered Engineer's certificate cannot be accepted since it has no date; it does not say that Chartered Engineer visited .....

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..... nd admittedly there are no records reflecting the issue of goods and their utilization in their factory. Further I also find myself in total agreement with the submissions made by the learned AR as regards the certificate issued by the Chartered Engineer. Under these circumstances, I have to hold that the appellant has failed to show that the items in dispute have been used for the purpose for whi .....

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