2016 (11) TMI 1472

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....venue ORDER Per: Shri P. K. Choudhary These two appeals have been filed by the appellants against the impugned Orders-in-Appeal Nos.229 & 228/Bol/2012 both dated 14.11.2012 passed by Commr. of Central Excise, (Appeals III), Kolkata. 2. Briefly stated the facts of the case are that M/s Philips Carbon Black Ltd., the appellant herein, is engaged in the manufacture of carbon black. The appellants....

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....factory of the manufacturer ; (iii) The cenvat amount on such goods must be paid. He has also pointed out that there is no dispute that the appellants had received the impugned capital goods in their factory under the cover of valid Central Excise invoices and that the cenvat amount of such goods has been paid. 4. The ld.A.R. for the Revenue has reiterated the findings of the ld. Commissioner (....