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2015 (10) TMI 1315 - CESTAT AHMEDABADDenial of CENVAT Credit - Credit on M.S. Angles, Channels, Plates etc - Items used for erection and commissioning of various Plants & Machinery - Held that:- contradiction in the submission of the appellant in so far as that the appellant by letter dt.30.06.2010 stated before the Commissioner (Appeals) that these items were used in various Plants & Machineries and also categorically mentioned the details of the Plants & Machineries in their letter. In my considered view, the appellant should be given an opportunity to place the details of use of these items with supporting documents before the Adjudicating authority. - impugned orders are set aside and the matter is remanded to the Adjudicating authority to decide afresh - Decided in favour of assessee.
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