2016 (4) TMI 724

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....ant Commissioner (AR) For the Respondent : None ORDER Per Raju M/s Salasar Steel Industries were using MS Ingots and billets of thickness more than 3 inches for manufacture of MS Bars of 6 mm. On the basis of a technical opinion given by Mrs. Keerti Deshpande, Chartered Engineer of M/s Amod Consultants in the case of another party, it was alleged that the ingots and billets of thicknes....

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....e manufacturing activity in any other premises has also not been ruled out by the investigations. In the case of M/s S.G. Zaveri Pharmapack vs.Mumbai -V reported I 2007 (217) ELT 591 (Tri-Mum) it is held that even if the manufacturing facility was not available at premises of manufacturer, the CENVAT Credit cannot be denied. Similar views have been taken by Hon'ble CESTAT in the case reported ....

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....chase register as maintained by the assessee. 4. I have gone through the Revenue's appeal. It is seen that the show-cause notice relied solely on the certificate of the Technical Expert which was given in a different case. The said certificate reads as under:- "From the inspection of rollers and dies at the said premises and the observations- Ingots with size more than 2.5" (which is ....