2018 (5) TMI 1508

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..... c. are admissible provided the same are used in the fabrication of Rotary Kiln as claimed by the appellant before this forum - From the records, it is not clear whether these items have been used in the fabrication of Rotary Kiln as claimed by the appellant. Assessee fairly submits that they could produce a Chartered Engineer’s Certificate and other evidencea which had not been produced earlier .....

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..... d 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 for support of capital goods. Consequently, demand for recovery of credit of ₹ 11,73,232/- availed during the period June 2009 to March 2013 was issued on 22.05.2014. On adjudication, the demand was confirmed .....

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..... 15 (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 Chartered Engineer has been produced justifying the used of the said item in the fabrication/ manufacture of Rotary Kiln in the factory. 5. Heard both the sides and perused the records. 6. As far as t .....

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