https://www.taxtmi.com/caselaws?id=215179 Cenvat credit on steel items depended on their actual end-use: if the goods were used for repair and maintenance of plant and machinery, the credit claim could not be rejected merely as supporting structurals, but required factual verification from the assessee's records. As the appellate record was insufficient to determine use conclusively, the matter was remanded to the original adjudicating authority for fresh examination and decision in light of the legal position laid down by the High Courts, with an opportunity to the assessee to substantiate its claim. en-us Fri, 01 Jun 2012 00:00:00 +0530 Tue, 10 Jul 2012 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215179 Cenvat credit on steel items depended on their actual end-use: if the goods were used for repair and maintenance of plant and machinery, the credit claim could not be rejected merely as supporting structurals, but required factual verification from the assessee's records. As the appellate record was insufficient to determine use conclusively, the matter was remanded to the original adjudicating authority for fresh examination and decision in light of the legal position laid down by the High Courts, with an opportunity to the assessee to substantiate its claim. Case-Laws Central Excise Fri, 01 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215179