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TMI Blog2018 (8) TMI 1671X X X X Extracts X X X X X X X X Extracts X X X X ..... rder No. 52875/2018 - Dated:- 27-8-2018 - Hon ble Mr. V. Padmanabhan, Member ( Technical ) Sh. R. G. Choudhary, Advocate for the appellant Sh. P. Juneja, DR for the Respondent ORDER Per : V. Padmanabhan 1. The present appeal is against the Order-in-Appeal No. 08/2017-18 dated 19/01/2018. The appellant is engaged in the manufacture of Transformer Tank falling under CETH 8504 of the Central Excise Tariff Act. During the period under dispute i.e. April, 2010 to August, 2014, the appellant availed Cevant Credit under the Cenvat Credit Rules, 2004. The dispute in the present case is about the availment of Cenvat Credit totally amounting to ₹ 6,11,898/- on certain goods described as M.S. Bar‟. Even though the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also submitted a certificate from the Chartered Engineer, Shri Dwarka P. Gupta along with an affidavit by the Director of the appellant, to the effect that the goods were procured by the appellant for use in the manufacture of transformer tank. iv. He also submitted that the appellant, who is running the manufacture unit since 1984, has been procuring and using similar goods in the manufacture of transformer tank, but the Department has suddenly proceeded to disallow the credit on such goods which is not fair. v. Lastly he submitted that the appellant is eligible for such credit. 4. The Ld. DR justified the impugned order with the following submissions; i. The descript on MS Bars refers to some round products and are of the ty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the products procured as inputs by the appellant, it appears that such products fit into the classification CETH 7214. In any case the invoices accompanying the inputs describe the product under MS Bars and the CETH indicated is 7214. Revenue has proceeded to deny the credit only on the presumption that MS Bars cannot be used in the manufacture of the transformer tanks rather than on the basis of any documentary evidence. 8. The affidavit filed by the Director of the appellant supported by the certificate issued by the Chartered Engineer, Shri Dwarika P. Gupta, seeks to allay any doubt regarding the usage of such inputs procured. 9. In view of the above discussions, the denial of Cenvat Credit on the inputs procured by the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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