CENVAT allowed on linkage of inputs/capital goods to production

CA Urvashi Porwal Brief of the Case In the case of C.C.E. Raipur  Vs. M/s. Bharat Aluminum Co. Ltd., it was held that the assessee should produce corroborative evidence to establish that the inputs/Capital goods are used in the process of manufacturing and accordingly the CENVAT credit should be allowed. Facts of the Case The brief facts of the case are that the Respondent assessee are engaged in the manufacture of aluminum and articles thereof liable to Central Excise duty.  They are availing credit of duty on various inputs and capital goods in terms of Cenvat Credit Rules, 2001/2002.  T...