2015 (10) TMI 1315

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....hri S.K. Shukla, A.R. Per: P.K. Das 1. After hearing both the sides and on perusal of the records, I find that the CENVAT Credit was denied on M.S. Angles, Channels, Plates etc. The learned Advocate on behalf of the appellant submits that these items are used for erection and commissioning of various Plants & Machineries for ultimate aim of production of final product on which the Excise dut....

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.... Plants & Machineries and also categorically mentioned the details of the Plants & Machineries in their letter. In my considered view, the appellant should be given an opportunity to place the details of use of these items with supporting documents before the Adjudicating authority. 4. In view of that, the impugned orders are set aside and the matter is remanded to the Adjudicating authority to....