M/s. Marsons Ltd. Versus Commr. of Central Excise, Kolkata-V - Central Excise - CESTAT KOLKATA - Tri - Denial of Cenvat credit Necessary infrastructure for manufacture of finished goods were not available - The Revenue did not dispute the payment of excise duty by supplier of raw materials - nor there is any evidence coming forth in the form of statement or otherwise that applicant had not received the excisable goods in the factory on which they had availed cenvat credit - The applicant thus ................................... Central Excise - Case Laws
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