Modvat Credit eligible on Steel plates & MS channels used in fabrication of chimney

Berry Alloys Limited Vs Commissioner of Central Tax (CESTAT Hyderabad)

We find that the main ground for denying the credit as discussed in the impugned order is that the Appellant failed to furnish sufficient documentary evidence that the impugned items were used in fabrication of capital goods/accessories/parts/components. The Chartered Engineer’s Certificate though produced before both the authorities has not been considered at all. The said expert has given details regarding the manner and use of the impugned items. Further the fact of purchase of

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