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2015 (9) TMI 1202 - CESTAT KOLKATA

2015 (9) TMI 1202 - CESTAT KOLKATA - TMI - Wrongful availment of CENVAT Credit - Capital goods - Power of commissioner to remand back u/s 35A - Held that:- Commissioner (Appeals) after analyzing the facts brought on record, opined that in the interest of justice, the actual use of the disputed items whether in structurals or otherwise need to be verified by the lower authority before passing any order in this regard. I do agree with the said proposition of the Ld. Commissioner (Appeals) and with .....

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-Appeal No. 14-15/CE/B-I/2012 dated-05/09/2012. 2. At the outset, the Ld. A.R. for the Revenue submitted that the assesse/respondent has wrongly availed CENVAT Credit on various items i.e. Angles, Channels, Beams etc. used in fabrication of structural items, hence not admissible to CENVAT Credit as capital goods. He submits that the Ld. Commissioner (Appeals) has wrongly remanded the matter to the adjudicating authority for verification of the facts to ascertain whether these items were used in .....

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