Court Disputes Revenue's Claim on Cenvat Credit Denial Over GP Sheets Use in Manufacturing Process.

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 - Revenue establishing a fact that in the normal course GP sheets are not used for manufacture of OE parts, cannot lead to inevitable conclusion that the appellants have not used the said GP sheets in the manufacture of their final product. - AT....