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2016 (12) TMI 1744

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....- 30-12-2016<br>Appeal No. E/41891/2016-SM - Final Order No. 42552/2016<br>Central Excise<br>D.N. Panda, Member (J) For the Appellant: G. Natarajan, Advocate For the Respondent: S. Nagalingam, AC (A....

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....not appeal to common sense how Cenvat credit is impermissible when storage of the goods was made in hired godowns. That has direct nexus to the manufacturer to remove congestion in the factory. Theref....