https://www.taxtmi.com/caselaws?id=266697 The appeals were dismissed as the items for which Cenvat credit was sought, such as Nuts, Bolts, and Washer, were not proven to be used in manufacturing activities within the factory premises. The absence of the appellant during hearings indicated a lack of interest in pursuing the case. The bought-out items were not considered as 'inputs' under the Cenvat Credit Rules, 2004, leading to the dismissal of the appeals both on merits and for non-prosecution. The orders of the first appellate authority were upheld based on these findings. en-us Fri, 19 Sep 2014 00:00:00 +0530 Thu, 22 Oct 2015 21:55:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266697 The appeals were dismissed as the items for which Cenvat credit was sought, such as Nuts, Bolts, and Washer, were not proven to be used in manufacturing activities within the factory premises. The absence of the appellant during hearings indicated a lack of interest in pursuing the case. The bought-out items were not considered as 'inputs' under the Cenvat Credit Rules, 2004, leading to the dismissal of the appeals both on merits and for non-prosecution. The orders of the first appellate authority were upheld based on these findings. Case-Laws Central Excise Fri, 19 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266697