2016 (11) TMI 1131

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....r. Satish Chandra, President And Mr. Ashok K. Arya, Member (Technical) Sh. K. M. Menon, Advocate for the appellant Sh. R. K. Manjhi, AR for the Respondent ORDER The present appeals have been filed against the orders dated 11.10.2006 and 19.08.2008 passed by the Commissioner, Customs & Central Excise, Raipur. 2. Both the appellants are engaged in the manufacture of Ferro Alloys (sili....

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....f the impugned order dated 19.08.2008. 3. After hearing both the sides, it appears that in the appellant s (Hira Power & Steel Limited s) own case reported in 2008 (229) ELT 408 (Tri. Del.), the benefit, in the same set of facts, was allowed for the inputs used in fabrication of captive power plant situated adjacent to the factory of production. It was observed by the Tribunal that the appellan....

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....ed in favour of the assessee. Similarly, in the case of Aditya Cement 2008 (221) ELT 362 (Raj.) it was observed that: "19. We are of the opinion that principle emerging from decisions of the Hon'ble Supreme Court and of this Court applies to the present case also. In the light of the aforesaid principle, if we take into account the use of iron and steel ingot as parts and components of it....

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....and steel purchased by manufacturer used as components and parts of the machines. It is not in dispute and no claim is laid to other 95% of the steel and iron. 20. So far as the claim to Railway Track material is concerned, it is common ground that the same has been used for transporting of coal and product of cement. Apparently, though the coal is not end product of the appellant but use....