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Commissioner of Central Excise, Aurangabad Versus M/s Salasar Steel Industries

2016 (4) TMI 724 - CESTAT MUMBAI

Whether ingots and billets of thickness more than 3 inches can be used for manufacture of MS Bars of 6 mm - Held that:- the report of the Chartered Engineer is very specific and has been given after examining the machines installed in that Mill. The .....

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ts are irrelevant as none of these have been alleged in the show-cause notice. - Decided against the revenue - Appeal No. E/1348/11, E/CO/154/11 - Order No. A/86725-86726/16/SMB - Dated:- 22-3-2016 - Raju, Member (T) For the Appellant : Shri S V Nair .....

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Keerti Deshpande, Chartered Engineer of M/s Amod Consultants in the case of another party, it was alleged that the ingots and billets of thickness more than 3 inches cannot be used for manufacture of MS Bars of 6 mm. On this ground, the demand for r .....

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plethora of rulings given by various judicial authorities on Modvat & CENVAT Credit indicate that there are three criteria on the basis of which admissibility of CENVAT Credit is decided viz. inputs should be duty paid, inputs should be received .....

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es has also not been ruled out by the investigations. In the case of M/s S.G. Zaveri Pharmapack vs.Mumbai -V reported I 2007 (217) ELT 591 (Tri-Mum) it is held that even if the manufacturing facility was not available at premises of manufacturer, the .....

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artment could not make out a case for disallowance of CENVAT Credit in this case. In view of the above, discussions, I find that the credit availed by the appellant on Ingots having thickness of more than 3 inches be disallowed and the Order-in-Origi .....

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r defence regarding why they used the MS Ingots of the size over 3 inches. It was also argued that the Commissioner (Appeals) ignored the evidence like purchase register as maintained by the assessee. 4. I have gone through the Revenue's appeal. .....

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