TaxTMI 
TaxTMI 
2018 (8) TMI 1671
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.... Per : V. Padmanabhan 1. The present appeal is against the Order-in-Appeal No. 08/2017-18 dated 19/01/2018. The appellant is engaged in the manufacture of Transformer Tank falling under CETH 8504 of the Central Excise Tariff Act. During the period under dispute i.e. April, 2010 to August, 2014, the appellant availed Cevant Credit under the Cenvat Credit Rules, 2004. The dispute in the present cas....
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.... of the material described as "MS Bar‟ under invoices issued by the supplier is not disputed. All goods have been accounted, issued for manufacture and shown as such in the documentation maintained by the appellant. ii. The goods procured by the appellant for use in the manufacture of transformer tank, are in the form of certain flat goods with the dimension 5mmX50mm; cross section of the ....
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.... similar goods in the manufacture of transformer tank, but the Department has suddenly proceeded to disallow the credit on such goods which is not fair. v. Lastly he submitted that the appellant is eligible for such credit. 4. The Ld. DR justified the impugned order with the following submissions; i. The descript on "MS Bars" refers to some round products and are of the type which do not find....
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....ch material for use in the manufacture has been clearly recorded and supported by documents. However, the Revenue has taken the view that the transformer tank manufactured by the appellant does not make use of the items described as "MS Bar". 7. After perusal of the relevant Central Excise Tariff Heading under 7214 and the relevant Chapter Notes which decide the classification of goods under 7214....