https://www.taxtmi.com/caselaws?id=374929 CENVAT credit on iron and steel items used in fabrication of capital goods was disputed on the basis of a departmental verification report. Reliance on that report was held impermissible because it was not supplied to the assessee and no opportunity was given to rebut it, making the adverse finding contrary to natural justice. The text also notes that credit for similar use had been supported by earlier decisions, and the denial of credit was therefore treated as unsustainable. en-us Fri, 18 Jan 2019 00:00:00 +0530 Wed, 13 Feb 2019 06:05:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374929 CENVAT credit on iron and steel items used in fabrication of capital goods was disputed on the basis of a departmental verification report. Reliance on that report was held impermissible because it was not supplied to the assessee and no opportunity was given to rebut it, making the adverse finding contrary to natural justice. The text also notes that credit for similar use had been supported by earlier decisions, and the denial of credit was therefore treated as unsustainable. Case-Laws Central Excise Fri, 18 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374929