CENVAT credit on structural steel items remanded for fresh examination after reconsideration of cited decisions and facts.

CENVAT credit on MS Channels, MS Angles, MS Plates, MS Flats, MS Beams and HR Coils was not finally decided on merits, as the appeals were remanded for reconsideration. The adjudicating authority was directed to re-examine the credit claim in the light of the cited decisions and after giving the assessee a further hearing on facts and law. No conclusive finding was recorded on admissibility of credit.

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Issues: Whether CENVAT credit was admissible on MS Channels, MS Angles, MS Plates, MS Flats, MS Beams and HR Coils used by the assessee.

Outcome: The appeals were remanded to the adjudicating authority for reconsideration of the claim in the light of the cited decisions and after rehearing the assessee on facts and law. No final finding was recorded on the admissibility of credit.

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