Utilization of cenvat cannot be disallowed when availment of credit not disputed

Shree Krishna Paper Mills & Industries Limited Vs Commissioner of Central Excise And Service Tax (CESTAT Chandigarh) CESTAT Chandigarh held that once Cenvat Credit is availed the same cannot be disallowed later as it was held that processing of uncoated paper didn’t amount to manufacture. Accordingly, appeal is allowed. Facts- The appellants, M/s Shree Krishna Paper Mills and Industries Ltd., Bahadurgarh, are engaged in the processing of coating of uncoated paper falling under Chapter Heading 4810. Based on CESTAT decision in the case of Pitambar Coated Paper Ltd., the appellants conclud...