Appellant's improper CENVAT credit allocation for oxygen across three factories criticized; should align with actual usage.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CENVAT Credit - Credit on oxygen - oxygen was used in three factories but credit availed in one factory only - it was not correct on the part of the appellant to avail all the credit in respect of oxygen - AT....