Appellant granted Cenvat credit, case remanded for verification of steel items' use. Impugned order set aside.

The Tribunal found the appellant eligible for Cenvat credit but remanded the case back to the Adjudicating Authority to verify the actual use of steel items. The impugned order was set aside, and the appeal was allowed for further examination of the claimed inputs' utilization in various plants.

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Issues involved: Whether the appellant is entitled for Cenvat credit in respect of Angle, Channel, Beam, TMT Bars, HR Steel Coil, HR Steel, MS Plates, and cement for the period April 2015 to June 2017.

The appellant's counsel cited various judgments to support the admissibility of the credit, stating that the steel items were used in various plants as supporting structures. However, it was acknowledged that details and use of materials were not submitted or verified. The Revenue's representative reiterated the findings of the impugned order.

Upon careful consideration, the Tribunal found the appellant prima facie eligible for Cenvat credit based on the cited judgments. However, the actual use of the steel items was not verified by the Adjudicating Authority. Therefore, the matter was remanded back to the Authority for a fresh order after verifying the use of inputs in various plants as claimed by the appellant. The impugned order was set aside, and the appeal was allowed by way of remand.

(Separate Judgment by Judges: Not Applicable)

(Pronounced in the open court on 15.06.2023)

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