Cenvat credit on inputs used in excess of what prescribed when available

Bhawani Press Metal & Body Building Pvt. Ltd. Vs CCEx. (CESTAT Kolkata) The dispute in the present cases is regarding the cenvat credit availed on inputs in the form of HR/CR Coils and sheets. Such inputs were used by the appellants in the fabrication of body on the chassis supplied by M/s Tata Motors and other customers. For fabrication of body, the supplier, M/s Tata Motors, had supplied the design and drawing to the appellants. This also contained a bill of materials required for the fabrication of such body. During the course of investigation, the Department has considered such bill of...