9911796707
TMI Blog2017 (3) TMI 927X X X X Extracts X X X X X X X X Extracts X X X X ..... Engineer certificate states that the MS items were used for fabrication of molasses storage tank and also gives the quantity of MS items used for fabrication of the same - credit allowed - appeal allowed - decided in favor of appellant. - E/27111/2013-SM - A/30149/2017 - Dated:- 25-1-2017 - Ms. Sulekha Beevi, C.S., Member (Judicial) Shri. V.J. Sankaram, Adv for the Appellant. None fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty confirmed the demand, interest and imposed equal amount of penalty. In appeal, the Commissioner(Appeals) upheld the same Hence this appeal. 3. On behalf of the appellant, the learned counsel Shri V.J. Sankaram submitted that the MS items were used for manufacture of molasses storage tank which is used for storing the molasses and it is essential capital goods for the function of the plant. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants have not produced any documents to show that the MS items have been used for the purpose of fabricating the molasses storage tank. The Chartered Engineer certificate has been given after the issuance of the show-cause notice and therefore is not reliable. 5. I have heard the submissions made before me. The appellant has consistently put forward the contention that the MS items wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the judgment of S.L R Steels Ltd [2012(280) ELT 176) (Kar.)., the Hon'ble High Court has discussed the above issue where MS items used for fabrication of capital goods and held to be eligible for credit. Following the disallowance of credit is unjustified. The impugned order is set aside. The appeal is allowed with consequential reliefs if any. (Order pronounced and dictated in open co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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