2015 (10) TMI 894

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....spondent : Shri A.K. Biswas, Supdt.(AR) ORDER Per Dr. D.M. Misra. This appeal is filed against Order-in-Appeal No.06/RAN/2012 dated 24.01.2012 passed by Commissioner of Central Excise(Appeals) & S.Tax, Ranchi. 2. Briefly stated the facts of the case are that the Appellants are engaged in the manufacture of Pig Iron and S.G. Inserts. During the period from June 2008 to July, 2008, the Appellant....

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....the present Appeal. 3. The ld. Advocate, appearing for the Appellant, submits that the usable portion of PSC Sleepers i.e. wire and inserts are used in the manufacture of Pig Iron and S.G. Inserts, therefore, the condition of use of input in or in relation to the manufacture of finished goods as laid down under the definition of input at Rule 2(k) of the Cenvat Credit Rules, 2004, is satisfied.....