2016 (11) TMI 1167

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..... the policies enclosed as Annexure ‘A’ to the present appeal memorandum. The said policies are availed by the Appellant has a definite nexus with business of manufacture of finished goods. I find the same view has been expressed by the Tribunal in the aforesaid two judgments cited by the learned Advocate for the Appellant. In the result, the impugned Order is devoid of merit - CENVAT credit allowe .....

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..... s defined under Rule 2(l) of CCR,2004, accordingly, demand notice was issued for recovery of the said CENVAT Credit of ₹ 4,22,061/- and proposal for imposition of penalty. On adjudication, the demand was confirmed and penalty of equal amount imposed. Aggrieved by the said order, they preferred an appeal before the learned Commissioner (Appeals), who has partly allowed the appeal modifying .....

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..... d storage of raw materials/finished goods outside the factory premises, therefore, eligible for CENVAT Credit for activity in relation to manufacturing business. In support, he has referred to the decisions of Tribunal in the case of CCE Raipur Vs Raipur Rotocast Ltd - 2010 (8) STR 466 (Tri-Del) and in the case of CCE Vapi Vs Alidhara Textool Engineers Pvt. Ltd. - 2009 (14) STR 305 (Tri-Ahmd). .....

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