Dispute Over CENVAT Credit: Authority's Interpretation on Manufacturing Copper Scraps from Ingots, Wires, or Bars Challenged.

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 - Bogus invoices - entire investigation was conducted under impression that it is not commercially viable for any manufacturer to manufacture copper scraps out of copper ingots/ wires/ bars - the contention of the Adjudicating authority on this issue cannot be accepted - AT....