2018 (3) TMI 1107

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....nt The facts of the case are that appellant are engaged in the manufacture of excisable goods under Chapter 38, 83, 84 and 72 of the First Schedule to the Central Excise Tariff Act, 1985. They have purchased input for which vendor of the appellant issued invoice showing appellant as a buyer and CHA as consignee. The goods were directly sent to the CHA and subsequently Cenvat credit was availed ....

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....gments: (a) Air Pac Filters & Systems Pvt Ltd Vs. Commissioner of C. Ex. Mumbai-I [2015(329) ELT 437(Tri. Mum)] (b) Indian Oil Corporation Ltd vs. Commissioner [2013(292) ELT 210(Tri Mum)] (c) Emkay Industries Vs. Commissioner [2005(191)ELT 253(Tri. Del)] (d) Glass and Ceramic Decorators Vs. Commissioner [2014(305)ELT133(Tri Mum)] (e) Ford India Pvt. Lt....

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.... (e) Mahindra Sona Ltd Vs. CCE, Nashik[2016-TIOL-1174-CESTAT-MUM] 4. On careful consideration of submissions made by both sides and perusal of the records, I find that the Cenvat credit was denied only on the ground that input was not received by the appellant in their factory. However on the basis of records, it is not disputed that the input on which Cenvat credit was availed by the appel....

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....not received in the factory premises but received in separate packing unit which was cleared on payment of duty, Cenvat credit was allowed without bringing input to factory premises. In case of Emkay Industries (supra) Cenvat credit on input HR/CR coils sent to various cutters for conversion into sheet which are used in the manufacture of final product cleared on payment of duty, it was held that ....