CENVAT credit under Cenvat Credit Rules, 2004 with respect to Lead Ingots, used internal lining or coating of certain reaction vessels.
2. Shri ... with lead. Learned Advocate argued that coating of the vessels is an essential requirement in the manufacture of the chemicals therefore, lead ingots used
2015 Dated : 13/03/2015
Per. Rakesh Kumar :-
The facts leading to filing of these appeals are, in brief, as under.
1.1 The appellant having ... manufacturing unit in IGC, Phase II, Samba, Jammu & Kashmir, manufacture Lead Ingots chargeable to Central Excise Duty under Chapter 78 of the Central Excise
under the fact that waste and scrap of lead removed by the appellant and sent to the job workers without payment of duty, for recovery ... metal from the scrap, and recovered metal in the form of lead ingots is returned by the job workers and the appellant uses the same
engaged in manufacture and sale of Red Lead and Lead Ingot, from lead and oxygen as raw material. The original assessment orders were passed ... lead" is 621 : 685, but, the production shown by the petitioner is lower and, therefore, some turnover of red lead and lead ingot produced
engaged in business of manufacturer, supplier
and exporter of Lead Alloy, Lead Oxide, Red Lead & Litharge named as
M/s Bindal Smelting Private ... given the delivery
of various goods such as refined lead and lead Ingots as manufactured by it
according to the need and requirement
Bars and M.S.Ingots which were steel items having identity, shape and specified weight. M.S.Ingots are used in the factory as inputs ... Ingots and in the bars 8.5% against the book balance 378.445 MT ipso-facto does not lead to conclusion that shortage should be ignored
statement
and as lead by him, PW10 and party reached the shop of
CW7 (not examined) and recovered MO1 gold ingot from
the shop
Kumar :-
The facts leading to filing of these appeals are, in brief, as under.
1.1 The appellant are manufacturers of MS Ingots chargeable to Central
facts leading to filing of this appeal are, in brief, as under.
1.1 The appellant are manufacturers of mild steel ingots chargeable to Central Excise
such situation M/s. Shridhar Metal Works has independent manufacturer of aluminium ingots therefore removal of remnant material to M/s. Shridhar Metal Works cannot ... appellant had got the zinc and lead electrodes fabricated through job workers in their own premises out of the raw materials and design supplied
