2018 (5) TMI 1508

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..... s. 2. This is an appeal filed against Order-in-Appeal No. RAJ-EXCUS-000-APP-168-2017-18 passed by the Commissioner of Central Excise (Appeals), Rajkot. Briefly stated the facts of the case are that the appellant had availed CENVAT Credit on Angles, Channels, Beams, Plates etc. which were alleged to have been used in the fabrication of factory shed, building, laying foundation or making structure .....

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..... ntion that the items used in the fabrication of Rotary Kiln in their factory premises is eligible to credit in view of the judgment of this Tribunal in the case of Monet Ispat and Energy Ltd. Vs. CCE,Raipur 2015 (330) ELT 711(Tri-Del.). 4. Ld. AR for the Revenue submits that Ld. Commissioner has discussed the report of the adjudicating authority and observed that no technical Certificate from any .....

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..... ld produce a Chartered Engineer's Certificate and other evidencea which had not been produced earlier justifying the use of these items in its factory premises in fabrication of Rotary Kiln. Considering the said submission, the matter is remanded to the adjudicating authority to verify the claim of the appellant on the basis of evidences that are on record and that will be produced by the appellan .....

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