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TMI Blog2015 (2) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... it is not possible to find out in respect of the certain items. The report also concluded that the assessee had not availed the credit on a large quantity of iron and steel items and as such, it can be safely concluded that quantity which have been used for civil and structural purposes. - Surprisingly the said report of the Dy. Commissioner, which was sought by the Commissioner himself, stands fully ignored by him while passing the present impugned order. For the reasons best known to him, the adjudicating authority has completely shut his eyes towards the said report. If the said report of the Dy. Commissioner was not to be taken into consideration by the adjudicating authority, we really fail to understand and appreciate as to why the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ical stand that most of the iron and steel items were used in fabrication of capital goods or for repair and maintenance, in which case, they would be entitled to the benefit of cenvat credit. 4. By taking note of the above contentions of the appellant, office of the Commissioner sought a report from the jurisdictional Central Excise Authorities. In this connection, a letter dated 16.12.2013 written by the Superintendent is reproduced below for better appreciation:- Please refer to the above Show Cause Notice. The Hqrs. Office has sought verification to the effect that the items on which cenvat credit was taken by you were used in the manufacture of capital goods, repair maintenance of plant and machinery or in civil construction/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en. Tor steel is used only for the foundation of the machines, which is part of machine. 5. Subsequently, the Dy. Commissioner having jurisdiction over the appellant s factory submitted a report under the cover of his letter dated 29.01.2014.The said report is a detailed report, taking into consideration the various items in question and reporting that most of the items have either been used in fabrication of capital goods or for repair and maintenance , whereas it is not possible to find out in respect of the certain items. The report also concluded that the assessee had not availed the credit on a large quantity of iron and steel items and as such, it can be safely concluded that quantity which have been used for civil and structural ..... X X X X Extracts X X X X X X X X Extracts X X X X
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