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2016 (4) TMI 724 - CESTAT MUMBAI

2016 (4) TMI 724 - CESTAT MUMBAI - 2016 (337) E.L.T. 293 (Tri. - 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 same cannot be applied in any circumstances to respondent without giving actual comparison of the machines installed and without bringing the said expert to respondent. As reg .....

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cture of MS Bars of 6 mm. On the basis of a technical opinion given by Mrs. 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 recovery of CENVAT Credit of ₹ 26,64,744/- was issued. The original authority confirmed the demand, However, the first appellate authority set aside the demand. The Commi .....

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possibility of carrying out the manufacturing activity in any other premises 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 CENVAT Credit cannot be denied. Similar views have been taken by Hon'ble CESTAT in the case reported in 2008 (224) ELT 246 (Tri-Mum) in the case of Commissioner of Centra .....

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