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2015 (9) TMI 1202 - CESTAT KOLKATAWrongful availment of CENVAT Credit - Capital goods - Power of commissioner to remand back u/s 35A - Held that:- Commissioner (Appeals) after analyzing the facts brought on record, opined that in the interest of justice, the actual use of the disputed items whether in structurals or otherwise need to be verified by the lower authority before passing any order in this regard. I do agree with the said proposition of the Ld. Commissioner (Appeals) and with the consent of both sides, the matter is remanded to the adjudicating authority for necessary verification as to whether the disputed items have been used as structural steels or otherwise - Decided in favour of Revenue.
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