https://www.taxtmi.com/caselaws?id=188675 The Tribunal set aside the impugned order regarding the availability of CENVAT Credit on iron and steel articles for fabrication of capital goods, remanding the matter to the Commissioner for a fresh decision based on the factual aspect of item usage. The Tribunal referenced a recent decision of the Hon'ble Gujarat High Court that disagreed with a Larger Bench decision, instructing the Adjudicating Authority to consider this and any other relevant decisions presented by the appellant. The appeal was disposed of with directions for thorough examination of evidence in de-novo proceedings, along with instructions for addressing additional grounds and an extension of stay request. en-us Wed, 22 Jun 2016 00:00:00 +0530 Mon, 12 Dec 2016 12:08:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188675 The Tribunal set aside the impugned order regarding the availability of CENVAT Credit on iron and steel articles for fabrication of capital goods, remanding the matter to the Commissioner for a fresh decision based on the factual aspect of item usage. The Tribunal referenced a recent decision of the Hon'ble Gujarat High Court that disagreed with a Larger Bench decision, instructing the Adjudicating Authority to consider this and any other relevant decisions presented by the appellant. The appeal was disposed of with directions for thorough examination of evidence in de-novo proceedings, along with instructions for addressing additional grounds and an extension of stay request. Case-Laws Central Excise Wed, 22 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188675