2013 (12) TMI 925

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....a, DR, for the Respondent. ORDER The appellant are manufacturers of cement and clinker chargeable to Central Excise duty. One of the item which is used by the appellant is Sweet on Paste (SOP) classifiable under heading 3810 10 10. The purpose of this SOP is to reduce the abrasion of certain machinery and increase their efficiency and effectiveness. SOP is used mainly in coal mill, raw mill,....

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....oner were upheld by a common Order-in-Appeal dated 29-10-2010 against which these two appeals have been filed. 2. Heard both the sides. 3. Ms. Sukriti Das, Advocate, the learned Counsel for the appellant, pleaded that the impugned order itself accepts that the SOP is used to reduce the abrasion and increase the efficiency and effectiveness of the machinery, that in view of this use of SOP, t....

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....e eligible for Cenvat credit. She, therefore, pleaded that the impugned order is not sustainable. 4. Shri R.K. Verma, the learned Departmental Representative, defended the impugned order by reiterating the findings of the Commissioner (Appeals) in it. 5. I have carefully considered the submissions from both the sides and have perused the record. 6. I find that the order-in-original itself....