2018 (9) TMI 2136

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....R : MR. ASHOK JINDAL The appellant has filed these appeals against the impugned orders wherein the Cenvat credit on C.R. Sheets, Rounds, H.R. Coils was denied on the premise that the said inputs itself are finished goods for some other industry, therefore, the same cannot be input for the appellant. 2. The facts of the case are that the appellant is manufacture of Iron, Steel Ingots and Billets ....

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....half of the appellant submits that no evidence has been brought by the Revenue and no investigation has been conducted by the Revenue to establish the fact that these inputs have not been received by the appellant. The whole allegation on the basis of assumption and presumption that the inputs received by the appellant are finished goods for some other industry, therefore, the same cannot be input....