2013 (12) TMI 1287

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....The applicant is engaged in the manufacture of "Refractory Castables" and "High Temperature Bricks." It has been alleged that the applicant availed and utilized the credit on calcium silica boards, anchors, electrodes etc., which are neither inputs nor capital goods used in the finished goods. Thus, there is a demand of CENVAT credit of Rs.36,79,416/- under Section 11A(1) of the Central Excise Act....

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....ane NSK Steering Systems Ltd. reported in 2007 (218) E.L.T.354 (P&H) and in the case of Ashok Enterprises Vs Commissioner of Central Excise, Chennai reported in 2008 (221) E.L.T.586 (Tri.-Chennai). 3. The learned authorised representative for the Revenue submits that in terms of the definition of Section 2(l), "the inputs would be liable to be used directly or indirectly in relation to the manufa....