https://www.taxtmi.com/caselaws?id=116832 Credit under Rule 57T(13) of the Central Excise Rules could not be denied merely because invoices lacked a description of the capital goods; the adjudicating authority was required to examine the proviso, including whether duty on the capital goods had been paid and whether the goods had been used or were intended for use in manufacturing final products. Because that proviso had not been considered before confirming demand and denial of credit, the matter was remanded for fresh consideration after observing natural justice. The appellant was to receive the credit benefit if the stipulated conditions were found satisfied. en-us Wed, 16 Nov 2005 00:00:00 +0530 Mon, 18 Jun 2012 11:35:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116832 Credit under Rule 57T(13) of the Central Excise Rules could not be denied merely because invoices lacked a description of the capital goods; the adjudicating authority was required to examine the proviso, including whether duty on the capital goods had been paid and whether the goods had been used or were intended for use in manufacturing final products. Because that proviso had not been considered before confirming demand and denial of credit, the matter was remanded for fresh consideration after observing natural justice. The appellant was to receive the credit benefit if the stipulated conditions were found satisfied. Case-Laws Central Excise Wed, 16 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116832