2015 (10) TMI 2562

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....the appellant is engaged in the manufacture of Motor Vehicle Parts, falling under Chapter 87 of the Central Excise Tariff Act, 1985. The appellant avails cenvat credit on inputs and capital goods used in or in relation to manufacture of the said final product. During the disputed period, the appellant had taken cenvat credit on Bright Bars as input, which was denied by the Central Excise authoriti....

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....) (S.C.). 3.  Per contra, Ms. Kanu Verma Kumar, the Ld. AR appearing for the respondent reiterates the findings recorded in the impugned order. 4.  Heard the Ld. Counsel for both the sides and perused the records. 5.  Rule 3 of the Cenvat Credit Rules is the enabling provision, which entitles a manufacturer to take credit on various duties paid on the inputs and capital goods rec....