2025 (5) TMI 1687

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tary Casting, Slag Pot, Bottom Plate, iron Casing, C.I. Weight, Ingot Mould, etc. During the impugned periods i.e., April 2011 to February 2013 and March 2013 to June 2017, the appellant had availed and utilized CENVAT Credit of duty paid on the materials such as M.S. Round, M.S. Flat, M.S. Plate, M.S. Joists, M.S. Angle, M.S. Channel and TMT Bars received in their factory. The Revenue alleged that by such availment of credit on the above goods, the appellant have contravened the provisions of Rule 2(k) of the CENVAT Credit Rules, 2004 on the ground that the said goods were neither inputs nor capital goods and had not been utilized in or in relation to the manufacture of final products. 3. Accordingly, Show Cause Notices were issued to the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt. Accordingly, the Ld. Counsel for the appellant prays for setting aside the impugned orders. 8. On the other hand, the Ld. Authorized Representative of the Revenue supported the impugned orders. 9. Heard the parties and considered their submissions. 10. We find that the very same issue has been dealt with by this Tribunal, in the appellant's own case vide Final Order No. 76963 of 2019 dated 17.12.2019 in Excise Appeal No. 184 of 2012 [CESTAT, Kolkata], wherein this Tribunal has observed has under: - "7. The contention of the appellant is that they are exporting cast article of iron and steel and for that they require packing material which they are making from MS Rounds, MS Tor, MS angles, MS channels, MS flat, MS joist, plywood lea....