2007 (3) TMI 175 - AT - Central Excise

Cenvat credit Mfg. of dutiable and non-dutiable goods Six pieces of felt cloth and wire mesh were not shown in cenvat records RG 23A Part 1 on the date when credit was availed These six pieces were recorded in separate register Credit inadmissible

Summary

The Appellate Tribunal CESTAT, New Delhi heard both sides and reviewed the records. The appellant's Cenvat credit on certain items was disallowed as they were not shown in the required register. The Commissioner (Appeals) confirmed the disallowance, stating that the items were not recorded in the necessary register. The appeal was rejected, upholding the disallowance of Cenvat credit.