CENVAT on inputs used in manufacture of Rerolled products is duly available

Sarva Mangalam Gajanan Steel Pvt Ltd Vs Commissioner of CGST & Central Excise (CESTAT Kolkata) CESTAT Kolkata held that CENVAT credit on the ‘inputs’ used in the manufacture of their final products, namely, Rerolled products, MS Flat/Bar, MS Angle, MS Channel, MS Round etc which is cleared on payment of central excise duty, is duly available. Facts- A Show Cause Notice dated 23/04/2015 was issued to the Appellant alleging that they have contravened the provisions of Rule 3 read with Rule 9 of the CENVAT Credit Rules, 2004, inasmuch as they have wrongly availed CENVAT credit on Scrap (M...