2016 (11) TMI 1459

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....hyay, Consultant for the Respondent (s) ORDER Per: Shri P.K. Choudhary 1. M/s. Maithan Alloys Limited, the respondent herein is manufacturer of Ferro Manganese and Silico Manganese and have availed cenvat credit on 'Electrode Carbon Paste' (herein after referred to as ECP) as input for the following period. S. No. Financial Year Figure Date of Show cause notice 1. 2010-2....

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.... year 2010-2011 and Rs. 20,50,478/- for the financial year 2011-2012 and allowed the same on the first day of April of subsequent financial year. 3. By the impugned order, the Commissioner (Appeal) allowed the appeal and passed an order. The revenue being aggrieved by this order of the Commissioner (Appeals) has preferred the present appeal. 4. Ld. AR for the appellant revenue reiterated dis....

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....and on perusal of the appeal records, I find from the impugned order that the Commissioner (Appeals) recorded use of the items, as under:- "From the facts of the case, it is seen that the said goods was used in the process of manufacture of ferro alloys. The said goods are actually used with the electrodes in M.S. casing inside the Arc furnace where high voltage of electricity is passed through....

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.... Ltd. V. C.C.E., Raipur reported in 2002 (148) E.L.T. 1202 (Tri.-Del) it was held that the consumable items used in the induction furnace for the manufacture of ingots are inputs. Similarly it was held in Panjab General Manufacturing Works v. C.C.E., Kanpur reported in 2002 (147) E.L.T. 331 (Tri.-Del.) that crucibles used for molten metals at high temperatures are cosumables and have to be treated....