Cenvat on Iron & Steel denied as usage for manufacture of capital goods not verified

Simbhaoli Sugar Ltd Vs Commissioner (CESTAT Allahabad)

CESTAT Allahabad held that Cenvat Credit on Iron & Steel is rightly denied in absence of the verification of the utilization of the same for manufacture of capital goods. Accordingly, order of lower authorities upheld.

Facts- Appellant is engaged in the manufacture of V.P. Sugar and Molasses falling under Central Excise Tariff Sub-heading No. 17011190 & 17031000 respectively of the First Schedule to the Central Excise Tariff Act, 1985.

A show cause notice dated 17.08.2007 was issued to the

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