2006 (12) TMI 48

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....appeal against the order of Commissioner (Appeals) whereby the demand was confirmed after denying credit. The brief facts of the case are that the appellants are engaged in the manufacture of steel ingots and billets and they are working under the Modvat scheme. The appellants were availing credit in respect of the duty paid on liquid gas which is used as input in the manufacture of finished goods....

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....turing is paying duty in respect of the rental charges, they are entitled for credit. The appellant also pleaded that the demand is time-barred as the Revenue was aware fact the appellants were taking credit in respect of the duty paid on fixed facility charges. 4. I find that the appellants are engaged in the manufacture of billets, ingots and are using liquid gas as input. The gas is stored i....