2023 (12) TMI 745

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....the Appellant Shri J. Chattopadhyay , Authorized Representative for the Respondent ORDER Per Ashok Jindal : The appellant is in appeal against the impugned order wherein the demand of interest raised against the appellant treating the goods as capital goods, they are entitled to take the cenvat credit of 50% of duty paid in the year of procurement of the said goods and remaining 50% in the....

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....er, the appellant is before me. 6. Heard both the parties and considered the submissions. 7. I find that the goods used as a damping/patching material in the blast furnace to provide high voltage to the furnace and prevent hot metal from coming out during the manufacture of the ferro alloys. As these items have been used and consumed by the appellant during the manufacturing process, therefore, ....