2018 (7) TMI 316

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....R.) for the Revenue ORDER Per Shri P. K. Choudhary: This is an appeal filed by the Appellant against Order-in-Appeal No.36/Kol-V/2015 dated 03.11.2015 passed by Commr. (Appeals) of Central Excise, Kolkata. 2. Briefly stated the facts of the case are that the appellant is engaged in the manufacture of Steel Rolls for Rolling Mills falling under chapter 84 of the First Schedule to the Ce....

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.... appellant submitted that credit must be allowed on products such as angles, channels, HR coils, plates, etc. He further stated that the inputs in question are thermocouples, cables, water treatment chemicals, MS angles, steel tubes, pipes, etc., all of which have been used in or in relation to the manufacture of the final products. He also submitted that the allegation in the impugned order that ....

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.....). Therefore, credit on the impugned goods cannot be denied to the appellant. 7. Further, I find that the usage of various iron and steels items is to be analysed in light of the decision of the Hon'ble Supreme Court in the case of Rajasthan Spinning & Weaving Mills Ltd. reported as 2010 (255) ELT 481 (SC). In this judgment, the Hon'ble Supreme Court has referred to the 'user test' outlined in....