CENVAT credit of input Sponge Iron used in manufacturing of Pig Iron duly available

Anjaney Ispat Limited Vs Commissioner of Central Excise (CESTAT Kolkata) CESTAT Kolkata held that receipt, utilization and duty paid nature of the input Sponge Iron was not in dispute. Hence, CENVAT credit duly available as input Sponge Iron is utilized in manufacturing of finished goods i.e. Pig Iron. Facts- The officers of the department visited the factory of the Appellant and it was revealed from the RG-23 Register maintained by them that they have received the input ‘Sponge Iron’ and availed Cenvat credit on the same. But, the Charging Report does not reflect the quantity of Sponge Ir...