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2023 (6) TMI 644 - AT - Central ExciseCENVAT Credit - inputs - Angle, Channel, Beam, TMT Bars, HR Steel Coil, HR Steel, MS Plates and cement etc. - period April 2015 to June 2017 - HELD THAT:- The appellant prima-facie appears to be eligible for Cenvat credit in the light of various judgments. However, the Cenvat credit admissibility can be ascertained only after verifying the fact about use of such steel items and whether the same was actually used. This aspect was not verified by the Adjudicating Authority therefore, the matter needs to be remanded back to the Adjudicating Authority for passing a fresh order after verifying about the use of the inputs in various plants as claimed by the appellant. Appeal allowed by way of remand.
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