https://www.taxtmi.com/caselaws?id=334756 Where material evidence bearing on eligibility to Cenvat credit is produced for the first time before the Tribunal, and the original authority has not examined it, the dispute may be remanded for fresh adjudication. A Chartered Engineer's report indicated that the steel items were used in fabricating storage tanks, platforms and pipelines, so the factual basis for credit entitlement required reconsideration. The impugned order was therefore set aside and the matter sent back for de novo decision after considering the report and the applicable law. en-us Thu, 06 Oct 2016 00:00:00 +0530 Sat, 19 Nov 2016 16:58:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334756 Where material evidence bearing on eligibility to Cenvat credit is produced for the first time before the Tribunal, and the original authority has not examined it, the dispute may be remanded for fresh adjudication. A Chartered Engineer's report indicated that the steel items were used in fabricating storage tanks, platforms and pipelines, so the factual basis for credit entitlement required reconsideration. The impugned order was therefore set aside and the matter sent back for de novo decision after considering the report and the applicable law. Case-Laws Central Excise Thu, 06 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334756