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2018 (10) TMI 1462 - AT - Central ExciseCENVAT Credit - inputs/capital goods - MS angles, joists, channels, MS plates/sheets falling used for fabrication of supporting structure for the equipment - the appellants have produced the certificates of the Chartered Engineer before the Commissioner (A) but the Commissioner (A) has refused to consider the same on the ground that the same has not been produced before the original authority - principles of natural justice. Held that:- It is essential to verify the usage of the impugned goods and for that purpose, I remand all these appeals to the original authority to verify the usage of the impugned goods on the basis of Chartered Engineer certificate and other documents which the appellants may rely upon in order to prove the usage - appeal allowed by way of remand.
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