2016 (12) TMI 16

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....for the respondent. (Order per: Sulekha Beevi, C.S.] The appellant is engaged in the manufacture of paints and varnishes and are availing the facilities of CENVAT credit on inputs and capital goods. On verification of records, it was observed by the Department that the appellant had availed CENVAT credit of Rs. 1,90,759/- on MS angles, MS beams, MS bars etc. irregularly for the period Octobe....

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....tc. she submitted that therefore the Mezannine floor fabricated using the MS items is integrally connected with manufacture of final product because unless packing is completed, the manufacturing of finished product/paint is not complete. That without packing, the finished product cannot be cleared. She also pointed out that the subject items were used and credit was availed prior to 07/07/2009. ....

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....loor which is between the ground floor and roofing and used for the purpose of storing the packing materials. The finished products being paint and varnishes, these have to be packed and only then can be cleared. Therefore the use of the MS items for fabrication of Mezannine floor can be considered to be connected with the manufacture of finai products. Further the period involved is prior to 07/0....