2023 (6) TMI 644 - AT - Central Excise

CENVAT Credit - inputs - Angle, Channel, Beam, TMT Bars, HR Steel Coil, HR Steel, MS Plates and cement etc. - period April 2015 to June 2017 - HELD THAT - The appellant prima-facie appears to be eligible for Cenvat credit in the light of various judgments. However, the Cenvat credit admissibility can be ascertained only after verifying the fact about use of such steel items and whether the same was actually used. This aspect was not verified by the Adjudicating Authority therefore, the matter needs to be remanded back to the Adjudicating Authority for passing a fresh order after verifying about the use of the inputs in various plants as claimed by the appellant. Appeal allowed by way of remand.

Summary

Issues involved: Whether the appellant is entitled for Cenvat credit in respect of Angle, Channel, Beam, TMT Bars, HR Steel Coil, HR Steel, MS Plates, and cement for the period April 2015 to June 2017.

The appellant's counsel cited various judgments to support the admissibility of the credit, stating that the steel items were used in various plants as supporting structures. However, it was acknowledged that details and use of materials were not submitted or verified. The Revenue's representative reiterated the findings of the impugned order.

Upon careful consideration, the Tribunal found the appellant prima facie eligible for Cenvat credit based on the cited judgments. However, the actual use of the steel items was not verified by the Adjudicating Authority. Therefore, the matter was remanded back to the Authority for a fresh order after verifying the use of inputs in various plants as claimed by the appellant. The impugned order was set aside, and the appeal was allowed by way of remand.

(Separate Judgment by Judges: Not Applicable)

(Pronounced in the open court on 15.06.2023)