Assessee's CENVAT Credit Denial Contested Due to Storage Outside Factory; Bona Fide Intentions Proven Valid by Facts.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Denial of CENVAT Credit - facts itself leads the bona fide of the assessee and strengthens their stand that the storing of modvatable goods outside the factory gate was on account of paucity of space in the factory and cannot be held to be an effort on their part to remove the goods clandestinely - AT....