2010 (3) TMI 514

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..... hat- storing the material by the respondent is an integral part of the activity of manufacture. Hence cenvat credit cannot be denied. - E/1186/2009 - A/171/2010-WZB/C-IV/(SMB), - Dated:- 29-3-2010 - Shri Ashok Jindal, Member (J) Shri S.M. Vaidya, DR, for the Appellant. None, for the Respondent. [Order]. - This appeal is filed by the Revenue total amount involved is Rs. 12,934/- al .....

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..... raw materials have to be stored first and then it is to be used in manufacturing process so the storage system maintained by the respondent is nothing but indirectly involved in the process of manufacturing of the final product. The lower authorities also relied on the decision of Solaris Chemtech reported in 2007 (214) E.L.T. 481 (S.C.) wherein the Apex Court held that the process in question is .....

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