Cenvat credit cannot be denied for use of prime quality materials for manufacture of final products

Shakambari Overseas Traders Private Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) CESTAT find that manufacturer has taken entire credit in respect of inputs used in or in relation to the manufacture of the final products. It is seen that the suppliers are registered Central Excise dealers. The invoices under which the consignment was received by the Appellant is not in dispute. The said invoices clearly indicate duty-paid character of the said goods. It is also undisputed that the said inputs were received in the factory of the Appellants and consumed therein. It is the case of the...