TMI Blog2022 (4) TMI 1493X X X X Extracts X X X X X X X X Extracts X X X X ..... essential requirements for Cenvat credit. Notwithstanding excisability of the input, the supplier of the input paid duty thereon and issued a valid invoice to the Appellant. The input so received in the Appellant s factory was used in or in relation to manufacture of their final product and its duty-paid character was evidenced by the invoices. In the circumstances, the Appellant was entitled to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... engal during the period from 7-4-2007 to 25-10-2007. According to the Department, M/s. HCIL is not the manufacturer as per the definition of manufacture as defined in Section 2(f) of Central Excise Act, 1944. An investigation was initiated by the Anti-Evasion Unit, Central Excise, Kolkata IV Commissionerate against M/s. HCIL and a show cause notice in this regard was issued to M/s. HCIL for recove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of the input, the supplier of the input paid duty thereon and issued a valid invoice to the Appellant. The input so received in the Appellant s factory was used in or in relation to manufacture of their final product and its duty-paid character was evidenced by the invoices. In the circumstances, the Appellant was entitled to take Cenvat credit of duty paid on the input. The question whether th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
