9911796707
TMI Blog2017 (12) TMI 1590X X X X Extracts X X X X X X X X Extracts X X X X ..... at the items were used in the manufacture of capital goods - the appellant furnished the documents to substantiate the use of these items in question for the manufacture of Capital goods - Apparently, the appellant declared the quantity of the use of the items in their Cenvat Account which was not disputed by the lower authorities. In such a situation, there is no reason to deny the Cenvat Credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t amounting to ₹ 26,43,396.00 along with interest and also imposed penalty of equal amount of Cenvat Credit. By the impugned Order the Commissioner (Appeals) rejected the appeal filed by the appellant. 2. The Learned Counsel of the appellant submitted that these items were used for construction of Storage Bin, Stock Warehouse and installation of Plant and Machinery such as Klin and Cooler ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctory would be eligible for the Cenvat Credit. 6. I find from the Adjudication Order that the appellant submitted Chartered Engineers Certificate dated 21.01.15 for use of the steel items for construction of Klin and Cooler Assembly PCE, Storage Bin Warehouse etc. The Adjudicating authority observed that it is not clear as to what quantities of the steel items have been used to manufacture Cap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to substantiate the use of these items in question for the manufacture of Capital goods. The Learned Counsel contended that they have declared the quantity of the materials in their Cenvat Account which were used in the manufacture of capital goods. Apparently, the appellant declared the quantity of the use of the items in their Cenvat Account which was not disputed by the lower authorities. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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