Corporation were his suppliers of copper items. On a further query, he stated that he had never used copper ingots as raw material ... facility to manufacture copper ingots or copper wire rods nor was there any stock of copper ingot or copper wire rods in the factory
Industries
Pvt. Ltd., Delhi is engaged in the manufacturing of Copper
Ingots, Copper Rods & Copper Wires and showing usage of
Nickel as an input ... were manufacturing Copper Ingots out of
copper scrap and they were showing the production of Copper
Nickel Alloy Ingots in their records just to show
invoice, inasmuch as Pranavn (registered dealer) had not received copper ingots from M/s Viraj Industries, Jammu as described above. The original adjudicating authority confirmed ... present consignment of duty-paid inputs weighing 7851 Kgs. of copper ingots, transported by Truck No. RJ 14 GA 1991, involving CENVAT Credit
relevant time engaged in manufacturing of zinc, alloy
ingots, copper wire bars, etc., In the course of its
manufacturing activity, the petitioners cleared goods from ... Education Cess) wrongly availed
by them on remelted copper ingots, copper wire Bars,
Brass ingots, copper profiles, as detailed in AnnexureA
attached
Brass Strips/Circles Copper Sheets/Strips etc. They availed the credit of Rs. 3,02,310/- in respect of copper ingots received from registered dealer ... found that they were not fully equipped to manufacture the copper ingots. It was also found that M/s. Annapurna Impex (p) Industrial Area
that
the appellant obtained a central excise registration for manufacture of
copper ingots etc. on monthly basis. The appellant claimed and
obtained a huge Cenvat
that
the appellant obtained a central excise registration for manufacture of
copper ingots etc. on monthly basis. The appellant claimed and
obtained a huge Cenvat
hearing.
2. The respondent imported Zinc Scrap Saves, Tin Ingots, Copper Scrap Dream during the period from 04.01.2012 to 20.08.2013 under the cover of seven
manufacture of super enameled (SE) copper wire, copper wire, ordinary copper wire rod and copper ingots falling under Chapter 74 of the 1st Schedule ... maintained in respect of super enameled (SE) copper wire, ordinary copper wire, copper wire rod and copper ingots. However, on physical verification of stock
Wadhwa:
The appellant is engaged in the manufacture of copper wire rods from the copper ingots. Their factory was visited by Central Excise officers
