https://www.taxtmi.com/caselaws?id=355193 The Tribunal remanded the case to the adjudicating authority to further examine the eligibility of certain items for CENVAT credit in the fabrication process. The decision emphasized the need for evidence to establish the use of specific items and considered relevant legal precedents cited during the proceedings. The Appellants' claim regarding the eligibility of items for credit was evaluated, with a focus on the items' role in the manufacture of finished goods. The Tribunal's decision centered on the substantive issue of credit eligibility rather than the limitation aspect raised by the Appellants. en-us Fri, 17 Nov 2017 00:00:00 +0530 Mon, 12 Feb 2018 07:16:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355193 The Tribunal remanded the case to the adjudicating authority to further examine the eligibility of certain items for CENVAT credit in the fabrication process. The decision emphasized the need for evidence to establish the use of specific items and considered relevant legal precedents cited during the proceedings. The Appellants' claim regarding the eligibility of items for credit was evaluated, with a focus on the items' role in the manufacture of finished goods. The Tribunal's decision centered on the substantive issue of credit eligibility rather than the limitation aspect raised by the Appellants. Case-Laws Central Excise Fri, 17 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355193