2014 (9) TMI 66

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..... t facts of the case, in brief, are that the appellant is engaged in the manufacture of Copper Anode, Sulphuric Acid, Phosphoric Acid falling under Chapter Headings 7402, 2807 and 2809 respectively of the CETA, 1985. They are availing CENVAT credit on inputs, capital goods and input service. In the present appeal, the issue involved is whether the CENVAT credit relatable to samples taken for testin .....

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..... disallowed the credit as reported in 2006 (197) ELT 70. He submits that for the periods prior to this present appeal, the Assistant Commissioner of Central Excise dropped the proceedings vide adjudication order dated 30.10.2007 and 27.11.2007. In view of that the matter may be re-examined by the adjudicating authority on the basis of register. 3. On the other hand, the learned AR on behalf of Rev .....

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..... d the appellants stand that the tested samples of copper concentrate were ultimately fed into the primary smelter but the plea was rejected as it was not supported by any documentary evidence. The Assistant Commissioner of Central Excise for the earlier period vide order dated 27.11.2007 dropped the demand after examining the report of the Superintendent. It is seen from the adjudication order tha .....

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