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2018 (5) TMI 1661 - AT - Central ExciseCENVAT credit - inputs/capital goods - structural items like steel angles, coils, channels, MS plates falling under Chapter 72 and 73 of Central Excise Tariff Act - Appellant has given the details of invoices and the items and the usage of that items in a table in the grounds of appeal and submitted that if the matter is remanded back to the authority, then the appellant will be able to establish with each item and its usage Held that:- This case needs to be remanded back to the original authority for verification of the various items and its usage in the factory and thereafter, the original authority will pass fresh order after considering the documents which may be produced by the appellant in support of their claim - appeal allowed by way of remand.
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