2023 (6) TMI 644

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..... wever, 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 .....

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..... Courts and Tribunals were passed therefore, the credit is admissible. He submits that all the steel items were used in various plants as supporting structure therefore, the credit is admissible. He placed reliance on the following judgments:- (a) JK Cement Works vs. CCE 2002 (1) RMI 1174-CESTAT New Delhi. (b) Hindustan Zinc Limited vs. CCE 220 SCC Online CESTAT 1392. (c) BMM Ispat Lim .....

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..... and perusal of record, we find that in this case, 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, in our considered .....

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