https://www.taxtmi.com/caselaws?id=217479 Inconsistent pleas on the use of MS flats and MS angles justified remand for de novo adjudication, because the assessee first claimed the goods were used in manufacturing material-handling equipment and later stated they were used for repair and maintenance of plant and machinery. The alternative claim for CENVAT credit as inputs had not been properly examined, so fresh consideration was required. The merits of eligibility as capital goods were left open, and the original authority was directed to decide the credit claim afresh in accordance with law. en-us Fri, 16 Sep 2011 00:00:00 +0530 Thu, 13 Sep 2012 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217479 Inconsistent pleas on the use of MS flats and MS angles justified remand for de novo adjudication, because the assessee first claimed the goods were used in manufacturing material-handling equipment and later stated they were used for repair and maintenance of plant and machinery. The alternative claim for CENVAT credit as inputs had not been properly examined, so fresh consideration was required. The merits of eligibility as capital goods were left open, and the original authority was directed to decide the credit claim afresh in accordance with law. Case-Laws Central Excise Fri, 16 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217479