Input arisen out of manufacture process or not is irrelevant for claiming Cenvat Credit

Kalimata Vyapaar Private Limited Vs Commissioner of CGST (CESTAT Kolkata) The short question to be considered in the instant appeal is whether the appellant is entitled to take Cenvat Credit of Rs.1,13,941/- on the inputs purchased from M/s Himadri Chemicals & Industries Limited (hereinafter referred to as HCIL), Mahistikry, Haripal, Hooghly, West Bengal during the period from December 2007 to June 2008. According to the Department, M/s HICL is not the manufacturer as per the definition of manufacture as defined in Section 2 (f) of Central Excise Act, 1944. An investigation was initiated b...