https://www.taxtmi.com/caselaws?id=208856 Cenvat credit eligibility on mixed-use materials required item-wise scrutiny under Rule 2(g) of the Cenvat Credit Rules, 2002. The appellate order was found unclear because it alternated between treating the materials as used in exempt intermediate manufacture and as used for factory repairs and maintenance, without a clear finding on each item's use. In the absence of a speaking, item-wise examination and consideration of the applicable case law, the order could not stand. It was set aside and the matter was remanded to the Commissioner (Appeals) for fresh adjudication on eligibility. en-us Wed, 29 Sep 2010 00:00:00 +0530 Mon, 16 Jan 2012 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208856 Cenvat credit eligibility on mixed-use materials required item-wise scrutiny under Rule 2(g) of the Cenvat Credit Rules, 2002. The appellate order was found unclear because it alternated between treating the materials as used in exempt intermediate manufacture and as used for factory repairs and maintenance, without a clear finding on each item's use. In the absence of a speaking, item-wise examination and consideration of the applicable case law, the order could not stand. It was set aside and the matter was remanded to the Commissioner (Appeals) for fresh adjudication on eligibility. Case-Laws Central Excise Wed, 29 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208856