2015 (10) TMI 1971

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..... ises of the appellant; under Cenvat Credit Rules, 2004 - Held that:- The attitude of the appellants indicate that they are not interested in pursuing their case by not being present during hearings fixed for the purpose. On merits it is observed that items on which credit has been availed have not been established to be used either in or in relation to the manufacturing activities in the factory o .....

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..... is admissible for bought out items like; Nuts, Bolts and Washer cleared along with the finished excisable goods i.e. tower parts which are used for erection of non-excisable Towers at site outside the factory premises of the appellant; under Cenvat Credit Rules, 2004. 2. When the case was called out for hearing none appeared on behalf of the appellant. On an earlier occasion on 7-8-2014 also n .....

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..... be used either in or in relation to the manufacturing activities in the factory of the appellant. The items claimed to be inputs do not satisfy the definition of inputs given under Rule 2 of the Cenvat Credit Rules, 2004. On merits order passed by the first appellate authority are correct and is required to be upheld. 5. In view of the above observation, appeals filed by the appellant are dis .....

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