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TMI Blog2015 (10) TMI 1116X X X X Extracts X X X X X X X X Extracts X X X X ..... chinery under Rule 57Q of Central Excise Rules, 1944. - it is observed from the Chartered Engineer s certificate dt.25.03.2010 relied upon by appellant that the items involved in these proceedings were used not only for installation of plant/machinery but also used for replacement of damaged/worn out parts of the machines. No separate quantities and corresponding CENVAT Credit are available as to which quantity has gone for use in the making of support structures/foundations of Plant & Machinery and what quantity has been used for replacement of damaged/worn out parts of the capital goods. In the absence of any such details, the matter is required to be remanded back - Appellant should also produce a specific Chartered Engineer s certificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of CCE Jaipur Vs M/s Rajasthan Spinning Weaving Mills Ltd (2010-TIOL-51-SC-CX) to argue that items used in making machinery have to be treated as accessories. 3. Appeal No.E/365/2011-SM has been filed by the Revenue against the same OIA dt.09.12.201 on the ground that the Commissioner (Appeals) was not justified in setting aside the penalty imposed upon the appellant. 4. Shri S.K. Shukla (A.R.) appearing on behalf of the Revenue argued that the Chartered Engineer s certificate produced by the appellant does not give any break-up of the inputs used in the maintenance of the capital goods and those used in making the support structures. Ld.A.R. accordingly defended the order passed by the lower authorities and argued that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e machinery under Rule 57Q of Central Excise Rules, 1944. In view of the ratio laid down by Apex Court CENVAT Credit will be admissible to the appellant on M.S. channels, angles, beams, plates, H.R. Coils etc which have gone into maintenance/repairs of the parts of the capital goods. However, it is observed from the Chartered Engineer s certificate dt.25.03.2010 relied upon by appellant that the items involved in these proceedings were used not only for installation of plant/machinery but also used for replacement of damaged/worn out parts of the machines. No separate quantities and corresponding CENVAT Credit are available as to which quantity has gone for use in the making of support structures/foundations of Plant Machinery and what qu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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