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TMI Blog2024 (9) TMI 1069X X X X Extracts X X X X X X X X Extracts X X X X ..... to direct the officers of Headquarters Anti Evasion Unit to do the necessary verification and submit their findings which was done by them between 06.03.2013 to 07.03.2013. There is no legal sanctity to undertake such an exercise after the Show Cause Notice was issued. Once the Show Cause Notice is issued and reply is filed by the Appellant, the Adjudicating Authority is required to consider the allegations vis- -vis the replies filed by the Appellant and come to a conclusion. He cannot step into the shoe of the investigating authority and undertake a fresh investigation. In this case his undertaking of such an exercise has vitiated the entire adjudication process since the principles of natural justice have not been followed. The observat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rajasthan Spinning Weaving Mills Ltd. [2010 (255) ELT 481 (SC)] b) India Cement Ltd. v. CESTAT, Chennai [2015 (321) ELT 209 (Mad.)] c) Vandana Global Ltd. v. CCE, Raipur [2018 (16) GSTL 462 (Chattisgarh)] d) Maithan Ispat Ltd. v. CCE, C ST, BBSR-I [Final Order No.76260/2023 dated 26.07.2023] e) Aarti Steels Ltd. Anr. V. CCE, C ST, BBSR-I [Final Order Nos.76368-76369/2024 dated 25.06.2024] f) MGM Minerals Ltd. v. CCE, C ST, BBSR-II [Final Order Nos.75890-75892/2024 dated 08.05.2024] 3. He submits that the in India Cement s case, the Hon ble Madras High Court had extensively discussed the implication of Vandana Global s case and held that Cenvat Credit is allowable. This was further followed by the Kolkata Bench of this Tribunal in various d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not accepted by the Adjudicating authority and thereafter the Adjudicating Authority himself has got verification done by the Anti- Evasion Team and engaged one Chartered Engineer, whose certificate has been relied upon by the Adjudicating Authority to confirm the demand. Therefore, he submits that the Adjudicating Authority is in error in relying on such a certificate issued by the Chartered Engineer appointed by the Department. On going through the details given in the discussions and findings of the Adjudicating Authority in the Order-in- Original, we find the following findings and discussions by the Adjudicating Authority :- The relevant portion of the second show cause notice dated 30.01.2012 reads as 2.0 A communication mode by the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a generalized way on the assumption that the entire quantity of iron steel input were used by the assessee in the construction of foundation and support structures. On the contrary, the noticee has in their defence reply, submitted a detailed Chartered Engineer's certificate to prove the estimated usage of the said inputs. In absence of any supporting record or document from the department's side, the certificates of the Chartered Engineer submitted by the noticee becomes a very vital record for the correct and actual determination of facts. In the interest of proper discharge of justice, it was imperative that a proper verification of the details narrated in the said Chartered Engineer's certificate should be made by the depart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rop of the discussion made hereinabove, the verification report under reference found in order. It was certified by both the certificates of Chartered Engineer [first dated 01.11.2012 prepared by Sri Pradip Kumar Ray, Chartered Engineer (M-56603) and the second prepared by Sri Mazumdar) certified that during the period under question, the assessee fabricated plants and machineries, parts components and accessories for their Mini Blast Furnace, Sinter Plant, Steel Melting Shop, Rolling Mill, Ductile Iron Plant and Pellet Plant. Both reports contained the details of such fabrications and the estimated quantities of Iron steel inputs used and the estimations done by both the Engineer's were by and large in consonance to each other . Howeve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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