TaxTMI 
TaxTMI 
2024 (3) TMI 911
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....ll are disposed of by a common order. 2. The facts of the case are that the appellant is engaged in the manufacture of electrodes of Aluminium and carbon electrodes paste. They were availing CENVAT Credit of duty paid on inputs and capital goods as well as Service Tax paid on input services, and utilized the same for payment of duty on their final product. In order to manufacture Aluminium, the appellant requires various inputs, which are procured from time to time. During the relevant period i.e., February 2007 to January 2012, the appellant procured various materials for consumption in the process of manufacture of Aluminium, namely: - i. Pre-baked Anode ii. Cathode Carbon Block iii. Ceramic Fibre Blanket Cer....
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....in the year of receipt as per the CENVAT Credit Rules, 2004. 3.1 Further, in the Show Cause Notice dated 11.06.2010, issued for the period from February 2007 to March 2010, demands were raised for Ceramic Fibre Blanket Cera, Aluminium Pipes and Tubes, Ceramic Foam Filter Plate, Feed Tip Board (without paper coating case), Fiberfrax Cervac Board, Silicon Carbide Block (IMP) and C.F. Paper DS, alleging that the said goods are also capital goods. 4. The appellant contested the Show Cause Notices and submitted that the electrodes that are used in the electrolytic processes are "input". It was also contended that the electrodes fulfilled all the criteria mentioned in the definition of "input" and therefore, the same indeed qualifies as an ....
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....6.3 He further submitted that the extended period of limitation is not invokable in the facts and circumstances of the case. 6.4 In view of this, he prayed that the impugned orders are to be set aside. 7. The Ld. Authorized Representative appearing on behalf of the Revenue reiterated the findings in the impugned orders. 8. Heard the parties and considered the submissions. 9. We find that the Circular No. B22/51/86-TRU dated 21.10.1986 clarified the position that: - "3. As regards carbon electrodes used in the manufacture of aluminium, Modvat credit appears to have been denied on the ground that graphite electrodes are to be treated as "machines" since they fall under Chapter 85 and all goods under Chapters 84 or 85 shou....
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.... before the Tribunal in the case of M/s. Chemfab Alkalies Limited (supra) wherein the Tribunal observed as under: - "5. The issue that arises for consideration is whether the Titanium Cathodes used in the course of manufacture of Caustic Soda Lye and Liquid Chlorine is eligible for credit as 'inputs'. The Tribunal in the case of Collector of Central Excise Vs Meetur Chemical & Industrials (supra) held that cathodes used in the electrolytic process being incidentally consumed in the manufacture of caustic soda is an 'input' as defined under erstwhile Rule 57A of Central Excise Rules, 1944 and eligible for modvat credit. The revision application filed by the department against this decision of the Tribunal was dismissed by the Tribun....