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2019 (1) TMI 815 - AT - Central ExciseCENVAT Credit - input/capital goods - M.S. Angles, Bars, Sheets, Beams etc. - scope of SCN - Held that:- The learned Commissioner (Appeals) has discussed the issue entirely in a different manner inasmuch as the appellant had categorically denied that the disputed goods were not used for laying foundation or making structural support of the capital goods - the matter should go back to the original adjudicating authority for proper fact finding regarding nature of use of the disputed goods by the appellant in its factory premises - appeal allowed by way of remand.
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