https://www.taxtmi.com/caselaws?id=253736 The Tribunal disposed of the appeal without pre-deposit requirements and remanded the case to the Commissioner for verification of whether the steel items qualified as 'inputs' for availing CENVAT Credit. The Tribunal found that the Commissioner's order lacked verification supporting the conclusion that the items were not used in relation to capital goods. The Department was directed to conduct necessary verifications, provide a Verification Report to the appellant, and grant an opportunity for a hearing. The appeal was allowed by way of remand, keeping all issues open, and the stay petition was disposed of. en-us Mon, 10 Nov 2014 00:00:00 +0530 Tue, 02 Dec 2014 22:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253736 The Tribunal disposed of the appeal without pre-deposit requirements and remanded the case to the Commissioner for verification of whether the steel items qualified as 'inputs' for availing CENVAT Credit. The Tribunal found that the Commissioner's order lacked verification supporting the conclusion that the items were not used in relation to capital goods. The Department was directed to conduct necessary verifications, provide a Verification Report to the appellant, and grant an opportunity for a hearing. The appeal was allowed by way of remand, keeping all issues open, and the stay petition was disposed of. Case-Laws Central Excise Mon, 10 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253736