https://www.taxtmi.com/caselaws?id=338600 The Tribunal remanded the case for fresh adjudication as it noted the lack of consideration of evidence regarding the use of goods in the manufacturing process. The appellant's contentions that the items were used for fabrication, erection, and commission were not fully examined by the lower authorities. The Tribunal emphasized the necessity to establish the actual use of the goods before determining the admissibility of credit, leading to a decision for a detailed reconsideration by the original adjudicating authority. en-us Wed, 07 Dec 2016 00:00:00 +0530 Wed, 01 Mar 2017 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338600 The Tribunal remanded the case for fresh adjudication as it noted the lack of consideration of evidence regarding the use of goods in the manufacturing process. The appellant's contentions that the items were used for fabrication, erection, and commission were not fully examined by the lower authorities. The Tribunal emphasized the necessity to establish the actual use of the goods before determining the admissibility of credit, leading to a decision for a detailed reconsideration by the original adjudicating authority. Case-Laws Central Excise Wed, 07 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338600