https://www.taxtmi.com/caselaws?id=369496 Eligibility for CENVAT credit on MS angles, joists, channels, plates and similar goods depended on their actual use in fabricating capital goods, parts, components or accessories within the factory. The Tribunal found that verification of usage was necessary and that the assessee should be allowed to rely on Chartered Engineer certificates, photographs, drawings and other documents to substantiate the claim. As the original authority had not examined this material, the matter was remanded for fresh verification and a reasoned decision after following natural justice. en-us Wed, 24 Oct 2018 00:00:00 +0530 Mon, 29 Oct 2018 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369496 Eligibility for CENVAT credit on MS angles, joists, channels, plates and similar goods depended on their actual use in fabricating capital goods, parts, components or accessories within the factory. The Tribunal found that verification of usage was necessary and that the assessee should be allowed to rely on Chartered Engineer certificates, photographs, drawings and other documents to substantiate the claim. As the original authority had not examined this material, the matter was remanded for fresh verification and a reasoned decision after following natural justice. Case-Laws Central Excise Wed, 24 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369496