2010 (5) TMI 736

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.... for the Respondent. ORDER Heard both sides. The impugned Show Cause Notice alleges that the appellants used runner mass falling under Chapter 38 in the blast furnace for conveying molten metal from the blast furnace. The appellants have taken credit of duty paid on runner mass as inputs. It is the case of the department that the runner mass is part of the blast furnace and hence capital goods, ....