9911796707
TMI Blog2016 (9) TMI 1129X X X X Extracts X X X X X X X X Extracts X X X X ..... and for instrumental in the captive power plant. A perusal of the chart submitted by the respondent indicates that the findings in the impugned order is being challenged by the Revenue mainly on general assertions and case laws. As noted, there has been no attempt to independently verify the nature of various items and their ultimate usage in order ascertain the respondent’s eligibility of credit on such items. The appeal is mainly on general principles and case laws without any specific material evidence to controvert the findings by the lower Authority. Taking into consideration the analysis made by the First Appellate Authority and the detailed chart submitted by the respondent regarding usage of impugned items, we find no merit in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel for respondent and learned AR for Revenue. The respondent s have filed a miscellaneous application for placing on record additional documents in the form of Chartered Engineer s certificate dated 13/4/2016 alongwith detailed charts showing total quantity of goods used for availing the disputed credits. We find that these details are only codified chart form of already existing details as per records. Hence, in order to have proper appreciation of facts the same is taken on record. The miscellaneous application is accordingly allowed. 3. On the merits of the present appeal by Revenue, we note that the credits allowed by the Commissioner (Appeals) is contested mainly on the following grounds :- (a) copper rod, copper etc. were use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons. We have carefully considered the nature of impugned items and their usage as elaborated in the chart submitted by the Chartered Engineer. It has been categorically submitted that the steel items have not been used for making support or civil structure or for making foundation. The copper tube, rod were used for making bus duct/bar of channels, copper earthing and for instrumental in the captive power plant. A perusal of the chart submitted by the respondent indicates that the findings in the impugned order is being challenged by the Revenue mainly on general assertions and case laws. As noted, there has been no attempt to independently verify the nature of various items and their ultimate usage in order ascertain the respondent s eligi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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