2016 (12) TMI 145

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....Beevi, C.S.] The appellants are engaged in the manufacture of castings and are availing CENVAT credit facility on inputs and capital goods. A show-cause notice was issued to them alleging irregular availment of credit of duty paid on MS beams, MS plates, flats, channels and angles etc. during the period 04/2007 to 11/2010. After adjudication, the original authority confirmed the demand of Rs. 2,....

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....SC)], Euro Containers vs. CCE, Chandigarh-l [2015(327) ELT 303 (Tri. Del)]. 3. The learned AR Shri Arun Kumar defended the impugned order and submitted that the appellant has not established with sufficient evidence as to what purposes the subject items have been used He contended that the credit has been rightly denied as per the provisions of law. 4. I have perused the records and heard the su....