2019 (4) TMI 18

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....-Appeal No.149/CE/APPL/ALLD/2011 dated 07/09/2011 passed by Commissioner (Appeals), Central Excise, Allahabad. By both the orders Cenvat Credit has been disallowed to the appellant in respect of inputs such as Alumina Hydrate received by them during the period April, 2008 to October, 2009. The ground for denial of such credit was that whereas the goods in respect of which Cenvat Credit was claimed as per the invoices mentioned goods/ inputs were described as Alumina Hydrate but in the records the same was mentioned as Calcined Alumina and quantity of Calcined Alumina was mentioned against the Alumina Hydrate mentioned in the invoices. Thus both description and quantities mentioned did not matched in the invoice and the CENVAT credit Account....

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....quires a proper verification. 4. We have considered the submissions made during the course of argument and in the appeal to the query from the Bench learned counsel hold through the Chartered Engineers Certificate dated 24.02.2010 describing the process of conversion of Bauxite to Calcined Alumina and Finally to Alumina as follows:- From the said certificate it is very clear that Hydrated Alumina is used as seed material for processing Bauxite to Calcined Alumina. In any plant producing the metal, certain production documents in the form of Mill charge report is prepared showing the quantum of various inputs/ingredients charged or any other production record which can establish the issuance of the inputs/ingredients for the production....

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....te solution. In this process solid alumina is extracted in liquor at high temperature and high pressure. The digested bauxite slurry is clarified in clarified section having high rate decanter wherein impurities are settled down and aluminium rich liquor is taken out from overflow of decanter. The undisolved oxide of iron, titanium and silica do not react with caustic soda are separated by settling and filtration and disposed as "Red Mud". Alumina rich liquor is sent to precipitation section where alumina is precipitated. Precipitator is filled with pregnant liquor and then calculated quantity of "seed" alumina hydrate is added. The tank contents are kept under agitatior for about 50 hours. Du....

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.... B.Sc.Engg. (Elect.) Fellow Institution of Engineers. (India) Charter Engineer (F-017224-5) Brief Description of manufacturing process for Aluminium Slurry of the crushed Bauxite ore in Caustic Soda solution is processed in a Digester unit to produc= Sodium Aluminate solution. It is cooled and allowed to settle in settling tank. The settled residue is called "Red Mud". The liquid is filtered to remove remaining fine particles of impurities. The crystallization of the liquid produces crystals of Alumina Hydrate (which is Alumina bonded with water molecules) To remove water of crystallization Alumina Hydrate is calcined between 1050°C -1,100°C and to produce Anhydrous (waterless) Alumina crys....