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2019 (1) TMI 1300 - AT - Central ExciseCENVAT Credit - inputs/capital goods - M.S. Steel Sections such as Beam, Plates, Joists, Angles, Channels and GP sheets etc. used in the fabrication of structural ducts etc. - Held that:- The actual use of the items could not be verified either by any Central Excise officer or any evidence available on record to establish that these items were used in the fabrication of capital goods and structures. To ascertain the said fact, the matter needs to be remanded to the adjudicating authority. The matter remanded to the adjudicating authority only for the purpose of ascertaining the use of the aforesaid items as claimed by the assessee - appeal allowed by way of remand.
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