CESTAT on disallowance of CENVAT Credit attributable to trading activities

ThyssenKrupp Industries India Pvt. Ltd. Vs Commissioner of CE & ST (CESTAT Mumbai) Appellant undertake design, engineering, manufacture, supply, transport and erection & commissioning activities of various projects. They supply/sale duty-paid / non-duty paid materials, components, structural steel, parts, and machinery etc. for the said projects, which are either cleared from their manufacturing units or from the premises of job workers/ sub-contractors. Some of the goods are cleared from the port of importation or directly from suppliers to their project sites. In case of supply/sale ...