2017 (8) TMI 152

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....gainst the impugned order wherein the cenvat credit on M.S Flats has been denied on the ground that the same is not the input for the appellant for manufacturer of their final product of M.S Pipes. 2. The facts of the case are that the appellant is engaged in the manufacturing of M.S Pipes, to manufacture of M.S Pipes, they procured M.S Flats. The supplier has classified the said M.S Flats under ....

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....it is fact on record that the appellant is having facility of slitting M.S Flats in their factory itself, despite the knowledge of that fact, both the authorities below have ignored the same and confirmed the demand against the appellant, therefore, the impugned order is to be set aside. 4. On the other hand, the Ld. AR reiterated the finding in the impugned order. 5. Heard both sides and consid....

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....d the investigation reported dated 19.09.2012 holding that the observations of inspecting team does not describe the details of the said facility installed as technical detail and of slitting capacity. In fact, the said report was available on record before issuance of the show cause notice and in the show cause notice, there is no whisper about the said report. In that circumstances, the observat....