2012 (12) TMI 300

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.... Gupta, DR, for the Respondent. [Order]. - The appellants are manufacturers of GI pipes. They had obtained steel sheets and constructed one tank in which zinc can be melted and used in the process of galvanizing. The Revenue has made a case that the steel sheets cannot be considered as inputs within the meaning of Rule 2(k) of Cenvat Credit Rules, 2004. 2. The learned Advocate for ap....

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.... - 2010 (250) E.L.T. 326 (Kar.) KCP Ltd. v. C.C.E., Guntur - 2009 (237) E.L.T. 500 (Tri.-Bang.) 4. The Advocate for the appellants submits that the appeal may be admitted without any pre-deposit of further dues and also prays that the appeal itself be disposed of. 5. The learned AR reiterates the order of Commissioner (Appeals) but he is not able to make a distinction in facts o....