2012 (7) TMI 678 - AT - Central Excise

Cenvat credit of duty paid on various steel items contended by appellant for repair and maintenance of the plant and machinery - denial on the ground that same have been used as supporting structurals - Held that - Since dispute relates to the factual position which can only be verified at the original level. As such, impugned order is set aside and both the appeals are remanded to the original adjudicating authority for verification of the factual position.

Summary

The Appellate Tribunal CESTAT, New Delhi allowed the appeal after dispensing with the pre-deposit condition. The appellant's claim for Cenvat credit on steel items used for repair and maintenance was denied, but the Tribunal remanded the case for verification of facts and opportunity to establish their case. The appeals were disposed of accordingly.