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2013 (12) TMI 805 - AT - Central ExciseDenial of credit - Alert notice issued as no manufacturing activity undertook and only duty paying documents issued – Marking on capital goods – Held that:- The capital goods received in the factory in 2005 and assessee availed credit in respect of duty paid by the supplier only in the year 2008, same alert notice has been issued in respect of M/s. Ashok Electrical Stampings Pvt. Ltd – the capital goods on which the credit has been availed in the factory - the capital goods was in possession of the assessee even at the time of visit of the Revenue officer – Decided against Revenue.
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