2016 (6) TMI 871

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....d steel products falling under chapter 72 in their integrated steel plant. The main items manufactured are sponge iron, pig iron, billets and rolled products in different forms. For carrying on the manufacturing operations, they manufactured "coking coal" as an intermediate product which is used to heat up blast furnace in their factory. Since coke so manufactured comes into existence in bigger sizes, they put it through a coke cutter, to reduce the size to that which is suitable for use in the blast furnace. During this process, coke fines (Coke dust) gets generated which are cleared from the factory without payment of excise duty following exemption notification no. 4/2006-CE dated 01.03.2006. 3. The appellant avails Cenvat Credit on inp....

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....he basic idea is that CENVAT credit is admissible so long as the inputs are used in or in relation to the manufacture of final products, and whether directly or indirectly." The same clarification has also been incorporated in para 3 of Chapter 5 of CBEC Excise Manual of Supplementary Instructions 2005. The issue has also been held in their favour vide many decisions of the Tribunal in separate law they have cited in the case of Rallis India Ltd. Vs. UOI 2009 (233) ELT 301 (Bom) which has also been affirmed by the Supreme Court in the case of UOI Vs. Hindustan Zinc Ltd. 2014 (303) ELT 321 (SC). 5. The Ld. Advocate appearing for the appellant reiterated above decisions and held that issue has been settled in their favour. 6. The Ld. DR on....