https://www.taxtmi.com/caselaws?id=439577 Cenvat credit on an imported engine turned on whether the engine was retained and used in the factory for research and development purposes, with the duty-payment document already accepted as valid. The appellant relied on technical material and a test data sheet to support use of the engine for the stated purpose, but the record did not show that this evidence had been independently examined on merits. Further opportunity was therefore considered necessary for the appellant to place all relevant evidence before the appellate authority, and the question of credit admissibility was remitted for fresh consideration without any final merits determination. en-us Mon, 19 Jun 2023 00:00:00 +0530 Tue, 27 Jun 2023 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439577 Cenvat credit on an imported engine turned on whether the engine was retained and used in the factory for research and development purposes, with the duty-payment document already accepted as valid. The appellant relied on technical material and a test data sheet to support use of the engine for the stated purpose, but the record did not show that this evidence had been independently examined on merits. Further opportunity was therefore considered necessary for the appellant to place all relevant evidence before the appellate authority, and the question of credit admissibility was remitted for fresh consideration without any final merits determination. Case-Laws Central Excise Mon, 19 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439577