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    <title>CENVAT Credit Denied for MTOP Charges Due to Non-Receipt and Non-Use of Goods in Manufacturing or Services.</title>
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    <description>CENVAT credit - input services or not - MTOP charges are for the purpose of non-lifting of the goods and it is a fact that the goods have not been lifted by the appellant and they have not been received and used in the manufacturing activity or output services - Credit not allowed.</description>
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      <description>CENVAT credit - input services or not - MTOP charges are for the purpose of non-lifting of the goods and it is a fact that the goods have not been lifted by the appellant and they have not been received and used in the manufacturing activity or output services - Credit not allowed.</description>
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