2015 (11) TMI 1657

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..... il over and above the statement. In any event, the Investigating Officials had not taken any Technical Expert opinion as to whether Helmets may be manufactured out of other than ABS of Grade H-140. The appellant produced ISI specifications in their support. Hence, Cenvat credit should not be denied merely on the basis of statement, ignoring the evidence available on record - credit allowed - appea .....

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..... credit on other than ABS of H-140 grade. The adjudicating authority disallowed Cenvat credit of ₹ 14,55,906/- along with interest and imposed penalty. Commissioner (Appeals) upheld the adjudication order. Hence, the present appeal before this Tribunal. 2. Heard both sides and perused the records. 3. I find that the lower authorities have proceeded only on the basis of statement .....

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..... Expert opinion as to whether Helmets may be manufactured out of other than ABS of Grade H-140. The appellant produced ISI specifications in their support. Hence, I am of the view that Cenvat credit should not be denied merely on the basis of statement, ignoring the evidence available on record. 5. In view of the above discussions, the impugned order is not sustainable. The appeal filed by th .....

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