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2018 (4) TMI 1303 - AT - Central ExciseCENVAT credit - structural items such as Angle, Channel, Plate etc. - principles of natural justice - Held that: - the Adjudicating authority passed an ex parte Order without verification of the use of the items - It is well settled by the various judicial authorities that the Cenvat Credit would be allowed after examination of the use of the items in question as the lower authorities had not examined the use of the items - the matter is remanded to the Adjudicating authority to decide afresh - appeal allowed by way of remand.
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