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TMI Blog2024 (5) TMI 1146X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal No. 75256 of 2014 WITH Excise Cross Objection No. 75595 of 2016 Excise Appeal No. 75317 of 2014 - FINAL ORDER NOs. 75784-75785 / 2024 - Central Excise - CENVAT Credit - inputs/capital goods - various steel items used in manufacturing sponge iron - HELD THAT:- As the assessee is able to prove that all the items in question have been used in fabrication of structures for installation of cap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ponge iron and availing CENVAT Credit on various steel items during the impugned period, namely, Alloy plate, Alloy steel bend, Aluminium Rolled Product, Boiler structure, Boiler component, Cable, Conductor, Control Panel, Conveyor structure, Dileting, Fabricated Steel Structures, Level Switch without controller, MS flange, parts and accessories of motor vehicles, PSC Pole, Seamless Bend, structur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atter was adjudicated and finally, a part of the CENVAT Credit was allowed to the assessee holding that these items have been used by the assessee for the fabrication of their plant to manufacture their final product. A part of the CENVAT Credit was denied to them holding that the assessee was not able to show the application of the said items in their use for manufacture of their final product. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duct. To that effect, they have produced a certificate issued by the Chartered Engineer with regard to usage of the said items for fabrication of their plant and machinery. 7.1. With regard to a short demand of Rs.96,645/- on which CENVAT Credit has been denied by the Ld. Commissioner (Appeals), the assessee is not pressing for the said amount. 8. The Ld. Authorized Representative appearing for th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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