2017 (3) TMI 714

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..... partment has physically verified whether material has been used. It is necessary to conclude the admissibility of credit that whether goods on which credit is taken is input or capital goods and it is foremost requirement that the use of the goods is established. Therefore the matter needs to be reconsidered by original adjudicating authority - appeal allowed by way of remand. - E/459/06, E/163/0 .....

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..... on Aluminium sheet used for insulating pipe, was remanded by Ld. Commissioner(Appeals). The assesee also filed cross objection for allowing credit in respect of aluminum sheets used for covering galleries. In the appeal No. E/459/06 filed by the Revenue, the issue involved whether the assessee is also eligible for Cenvat credit in respect of M.S. Plates, black sheet/hot rolled sheets, welding ele .....

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..... hority after ascertaining the actual use of the goods on which assessee has claimed the credit. The assese is also given opportunity to submit all the literature, photograph, Chartered Engineer certificate to adjudicating authority to show the actual use of the material in their factory. The adjudicating authority must verify the said details thereafter come to the conclusion whether the goods are .....

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