Cenvat credit on goods lying outside factory can be claimed after taking inside

Sanjay Casting Vs C.C.E. (CESTAT Ahmedabad) Successful appeal by Sanjay Castings against excise duty demand. CESTAT Ahmedabad rules in favor, rejecting allegations on old molds, coal credit denial. As regard the denial of Cenvat credit and the ground that the same was lying outside the factory, as per the facts of the case firstly, the appellant had not taken the cenvat credit when the goods were lying stored outside, the credit was taken only after taking the coal into the factory therefore, there is no violation of any Cenvat Credit Rules. Secondly, the coal was lying outside the factory but...