https://www.taxtmi.com/caselaws?id=350552 Entitlement to CENVAT credit on iron and steel items depended on verification of their actual use in fabrication of components and structural supports in the manufacturing process. As the record indicated possible use in furnace shells, electrodes mantles, pressure rings, conveyor galleries, supports and hoppers, denial of credit without proper factual verification was unsustainable. The matter was therefore remanded for de novo adjudication, with the original authority directed to examine actual usage and give the assessee a fair opportunity to produce supporting evidence, including a Chartered Engineer's certificate, before deciding the claim. en-us Mon, 30 Oct 2017 00:00:00 +0530 Wed, 15 Nov 2017 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350552 Entitlement to CENVAT credit on iron and steel items depended on verification of their actual use in fabrication of components and structural supports in the manufacturing process. As the record indicated possible use in furnace shells, electrodes mantles, pressure rings, conveyor galleries, supports and hoppers, denial of credit without proper factual verification was unsustainable. The matter was therefore remanded for de novo adjudication, with the original authority directed to examine actual usage and give the assessee a fair opportunity to produce supporting evidence, including a Chartered Engineer's certificate, before deciding the claim. Case-Laws Central Excise Mon, 30 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350552