TMI BlogWrong and irregular Cenvat credit - allegation that transaction were on paper only - non receipt of...Wrong and irregular Cenvat credit - allegation that transaction were on paper only - non receipt of capital goods physically - the present case is on a higher pedestal as the capital goods received from M/s. AESPL were duly installed in the factory of the Appellant and were being used in the manufacture of finished goods. The department has not brought any evidence on record that the Appellant did not receive various capital goods from M/s. AESPL and was not using the same in the manufacture of ..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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