https://www.taxtmi.com/caselaws?id=335208 Cenvat credit eligibility turned on actual utilisation and end use of the goods, and where the record did not clearly establish those facts the matter required fresh fact-finding. Excess first-year credit, invoices bearing another entity's name but showing the appellant's ECC code and address, iron and steel used in fabrication or support structures after the 07.07.2009 amendment, and cement used in capital-goods fabrication were all remanded for de novo examination. The limitation finding was sustained, as no basis was found to disturb it. en-us Wed, 09 Nov 2016 00:00:00 +0530 Wed, 07 Dec 2016 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335208 Cenvat credit eligibility turned on actual utilisation and end use of the goods, and where the record did not clearly establish those facts the matter required fresh fact-finding. Excess first-year credit, invoices bearing another entity's name but showing the appellant's ECC code and address, iron and steel used in fabrication or support structures after the 07.07.2009 amendment, and cement used in capital-goods fabrication were all remanded for de novo examination. The limitation finding was sustained, as no basis was found to disturb it. Case-Laws Central Excise Wed, 09 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335208