TaxTMI 
TaxTMI 
2014 (10) TMI 57
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....al products. According to the appellant deslagging spoon made out of MS rounds is used for breaking and removing the layers of slag which forms on the surface of molten metal and have to be broken and removed by tapping out of the induction furnace and according to the appellant the process of breaking and removal of slag floating over molten metal in the induction furnace is necessary for releasing the gases accumulated in order to avoid bursting of slag layers floating over red hot molten metal and thereby causing accidents. The 'Patching formers' made out of MS sheet/ CR coils are hollow metal cylinders with both faces open and are mad for placing the same inside the induction furnace crucibles after refractory lining to protect the cruc....
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....se of Vandana Global Ltd. [2010 (253) ELT 440 (Tri-LB)] disallowed the Cenvat credit, confirmed the Cenvat Credit demand along with interest and imposed penalty of equal amount on the Appelant. On appeal being filed before Commissioner (Appeals), the Commissioner (Appeals) rejected the appeal vide order-in-appeal dated 28.3.11 read with corrigendum dated 25.4.11. Commissioner (Appeals) denied Cenvat credit on the same grounds as those mentioned in the order of Deputy Commissioner. Against this order of the Commissioner (Appeals), this appeal has been filed. 2. Heard both the sides. 3. Shri Piyush Kumar, learned advocate for the appellant, pleaded that MS rounds, MS sheets and CR coils in respect of which the Cenvat credit of Rs. 2,19,353/....
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....d order by reiterating the finding of the Commissioner (Appeals). 5. I have considered the submissions from both sides and perused the records. The point in dispute in this case is about Cenvat credit in respect of MS rounds, MS sheets and CR coils which as explained by the appellant in their memorandum of appeal, are used for fabrication of deslagging spoons and patching formers. As explained in the memorandum of appeal and as submitted by the appellant before the lower authorities, deslagging spoons made from MS rounds is required to remove the layers of slag floating over the molten metal in the furnace and removal of which is necessary to avoid an accident on account of busting of the layers of slag due to accumulated gases. As regards....