2011 (4) TMI 849

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..... nts Per: Dr. Chittaranjan Satapathy, Heard both sides. 2. This case involves denial of cenvat credit in respect of several items including imported items. After considering the case papers and arguments advanced by both sides, we find that the cenvat credit was taken in the month of July, 1997 and hence, the eligibility to cenvat credit has to be determined in accordance with the legal provisio .....

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..... he limited purpose of which we remand the matter to the lower appellate authority for fresh decision. The appellants shall be given an adequate opportunity of hearing including opportunity to produce documents to establish their claim for cenvat credit for the remaining items. 3. As such, the appeal is allowed by way of remand after upholding the denial of credit in respect of Steel structures, g .....

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