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2012 (10) TMI 110 - AT - Central ExciseCENVAT Credit of M.S. angles, plates, beams etc - Stay Petition for waiver of duty - Held that:- The lower authorities have not addressed the issue from the point of certificate of the Chartered Engineer produced by the appellant which indicates the some consumption of the material on which the credit was availed, for manufacturing/fabrication of the capital goods which are further used in the factory premises - also that the first appellate authority has not addressed the issue of limitation while the adjudicating authority has considered the issue of limitation, but did not give any reason for as to why the claim of the appellant as regards limitation should not be accepted. Thus remit the matter back to the adjudicating authority for fresh consideration - in favour of assessee by way of remand.
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