https://www.taxtmi.com/caselaws?id=339063 The case involved a dispute over the availability of Cenvat Credit on various items used in the crushing of iron ore lumps. The appellant faced a show cause notice seeking to deny Cenvat credit amounting to Rs. 11,11,927. The Adjudicating Authority and Commissioner upheld the denial, disregarding a Chartered Engineer certificate. The Tribunal emphasized the need to assess the actual usage of goods rather than purchase dates and remanded the case for a fresh decision. The Tribunal also directed the original adjudicating authority to address the limitation issue raised by the appellant. en-us Wed, 26 Oct 2016 00:00:00 +0530 Wed, 12 Apr 2017 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339063 The case involved a dispute over the availability of Cenvat Credit on various items used in the crushing of iron ore lumps. The appellant faced a show cause notice seeking to deny Cenvat credit amounting to Rs. 11,11,927. The Adjudicating Authority and Commissioner upheld the denial, disregarding a Chartered Engineer certificate. The Tribunal emphasized the need to assess the actual usage of goods rather than purchase dates and remanded the case for a fresh decision. The Tribunal also directed the original adjudicating authority to address the limitation issue raised by the appellant. Case-Laws Central Excise Wed, 26 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339063