TMI Blog2014 (10) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... furnace crucibles after refractory lining to protect the crucibles coils from getting damaged from molten metal. Both deslagging spoon and patching formers are necessary items for manufacture of MS ingots and therefore, the inputs used for manufacture of deslagging spoon and patching formers would be eligible for Cenvat credit as inputs. The order of both the lower authorities are absurd orders passed with zero application of mind. - Decided in favour of assessee. - Appeal No. 115 of 2012-EX[SM] - FINAL ORDER NO_53345/2014 - Dated:- 14-8-2014 - Ms. Archana Wadhwa and Shri Rakesh Kumar, JJ. For the Appellant : Shri Piyush Kumar, Advocate For the Respondent : Shri Yashpal Sharma, DR JUDGEMENT Per Rakesh Kumar: T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to March, 2009. The department, being of the view that the MS rounds, MS sheets and CR coils used by the appellant for making deslagging spoons and patching formers are not eligible for Cenvat credit, initiated proceedings for recovery of Cenvat credit along with interest and imposition of penalty which culminated into order-in-original dated 30.9.10 passed by the Deputy Commissioner by which he confirmed the above mentioned Cenvat credit demand along with interest and imposed penalty of equal amount on them. The Deputy Commissioner after taking note of the appellant s plea that steel items, in question, have been used for the manufacture of deslagging spoon and patching formers which, in turn, are used in relation to manufacture of MS ing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom getting damaged from molten metal; that both the items made of steel get melted in the course of manufacture of steel ingots on account of high temperature inside the furnace and both the items are required for manufacture of Steel ingots and accordingly the use MS rounds, MS sheets and CR coils has to be treated as input used in relation to manufacture of final product, that in view of this, the MS rounds, sheets and coils would be eligible for Cenvat credit, that finding of the Deputy Commissioner as well as Commissioner (Appeals) that MS rounds, MS sheets and CR coils have been used in the manufacture of capital goods inside their factory which were superficially annexed to foundation/ground for wobble free operation, is without any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of deslagging spoon and patching formers would be eligible for Cenvat credit as inputs. It is not understood as to on what basis both the lower authorities the Deputy Commissioner as well as Commissioner (Appeals) have given a finding that items have been used for fabrication of capital goods which were superficially annexed to foundation / ground for wobble free operation. Both the lower authorities after giving this finding have applied the judgment of Larger Bench in the case of Vandana Global Ltd. cited supra which has absolutely no application in this case. In fact finding of both the lower authorities about the use of the goods is a meaningless finding. Neither Deputy Commissioner nor Commissioner (Appeals) has examined the Appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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