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2014 (10) TMI 83 - AT - Central ExciseCenvat credit - M.S.Angles, Channels, Beams, Plates, flats, G.C./G.P. Sheets etc., claimed to have been used in the fabrication of capital goods - Held that:- The ld.Adjudicating Authority has directed the field formation for a factual verification of the claim of the Appellant. Consequently, the Range Superintendent after due verification submitted to the adjudicating authority in explaining the use of disputed items at various locations/machineries in the factory. A copy of the said verification report ought to have been handed over to them, before deciding the issue and non-supply of the same, resulted in violation of principle of natural justice - Matter remanded back - Decided in favour of assessee.
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