https://www.taxtmi.com/caselaws?id=356989 The appeal was allowed by way of remand as the judgment emphasized the need for evidence supporting the use of items for fabrication of capital goods. The court highlighted the importance of the user test in determining eligibility for CENVAT credit and referenced a Supreme Court case regarding the use of steel items in support structures of capital goods. Despite acknowledging the appellant's eligibility for credit, the lack of evidence led to the matter being remanded for verification by the adjudicating authority. en-us Mon, 26 Feb 2018 00:00:00 +0530 Fri, 16 Mar 2018 08:35:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356989 The appeal was allowed by way of remand as the judgment emphasized the need for evidence supporting the use of items for fabrication of capital goods. The court highlighted the importance of the user test in determining eligibility for CENVAT credit and referenced a Supreme Court case regarding the use of steel items in support structures of capital goods. Despite acknowledging the appellant's eligibility for credit, the lack of evidence led to the matter being remanded for verification by the adjudicating authority. Case-Laws Central Excise Mon, 26 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356989