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TMI Blog2018 (9) TMI 1132X X X X Extracts X X X X X X X X Extracts X X X X ..... such a certificate has not been accepted by the lower Authority is that the certificate describes the inputs as MS Steel Scrap‟. The inputs on which such Cenvat Credit has been availed have been classified under 73089010. These cover goods in the form of fabrication structures. The use of the term MS Steel Scrap‟ by the Chartered Engineer cannot discount the value of the certificate. The inputs procured have in fact been used in the fabrication of capital goods and hence are entitled to the CENVAT Credit - credit allowed - appeal allowed - decided in favor of appellant. - E/52057/2018-SMC - 52990/2018 - Dated:- 18-9-2018 - Mr. V. Padmanabhan, Member (Technical) For the Appellant : Sh. S, Jai Kumar Shri Kartik, Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of various capital goods such as EOT Crane, Pollution Treatment Plant, Storage Tank, Cooling Tower etc. ii. The definition of inputs under Rule 2 (k) also includes goods used in the manufacture of capital goods which are further used in the factory of the manufacturer. It is submitted that the inputs under dispute were used for the fabrication of capital goods within the factory and hence should be allowed for availing Cenvat Credit. To substantiate the claim, the appellant submitted a Chartered Engineer certificate dated 3/10/2015 from Chartered Engineer, Shri B.S. Kachhawa. He has certified that an estimated quantity of 525.5 MT of inputs have been consumed in the fabrication of capital goods. The list of inputs as well as the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ricated structures). They have also procured and used various other structural items such as MS Channel/ Angles/ Bars etc. The claim of the appellant that such inputs have been used in the manufacture of capital goods, further used within the factory has been supported by a Chartered Engineer certificate dated 03/10/2015. The Chartered Engineer has certified that various inputs have been used in the fabrication of items such as EOT Crane, Slag Crusher Machine, Pollution Treatment Plant, Mould Stand, Cable Tray etc. The engineer has certified the consumption of a total quantity of 525.5 MT during the disputed period. But this Chartered Engineer‟s certificate was not accepted by the lower Authority. The Commissioner (Appeals) observe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge of such inputs in the fabrication of capital goods. This, in my view, establishes that the inputs procured have in fact been used in the fabrication of capital goods and hence are entitled to the Cenvat Credit. It is pertinent to record that Revenue has brought nothing on record to either disapprove such certificate or bring on record any evidence contrary to the same. Consequently, I am inclined to take view that the quantity of inputs amounting to 525.5 MT will be entitled to the Cenvat Credit by the appellant. Any credit availed by the appellant in excess of the above quantity will be liable to be recovered. Such quantity, if any, may be worked out by the Adjudicating Authority and demanded from the appellant. 8. In view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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