TMI Blog2023 (8) TMI 314X X X X Extracts X X X X X X X X Extracts X X X X ..... the process of manufacture of ferro alloys is an input eligible for cenvat credit under Rule 2 (k) of the Cenvat Credit Rules, 2004. As the issue has already been settled in favour of the appellant in their own case for the subsequent period, therefore, the appellant has correctly taken Cenvat credit on Electrode Carbon Paste, which gets consumed during the course of manufacturing process. The impugned order is set aside - appeal allowed. - HON BLE SHRI ASHOK JINDAL , MEMBER ( JUDICIAL ) And HON BLE SHRI K. ANPAZHAKAN , MEMBER ( TECHNICAL ) Shri N. K.Chowdhury , Advocate for the Appellant (s) Shri P. K.Ghosh , Authorized Representative for the Revenue ORDER Per : ASHOK JINDAL : The appellant is in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5250/2023 dated 18.04.2023 dealt the issue and allowed Cenvat credit to the appellant. Therefore, it is prayed that the issue is no more res integra and accordingly the impugned order is to be set aside. 5. Heard the parties, considered the submissions. 6. We find that in appellant s own case, this Tribunal has observed as under:- 6. I find that the issue is no more res integra and has been long settled by slew of decisions passed by various authorities. The fact of use of the said goods and its ultimate consumption in the manufacture of finished goods is not disputed. The electrode carbon paste (ECP) owing to its capability to conduct electricity is essential for the manufacture of the ferro alloys and in the process gets consum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 79-CE dated 4.6.79, thereby rejecting the plea of mere incidental consumption of carbon paste in the course of manufacture. 8. It is further observed that this very aspect is also covered by the decision of this Tribunal in the case of Commissioner of Central Excise Service Tax, Bolpur Vs. Maithon Alloys Ltd. vide Final Order No.FO/A/76164/2016 dated 16.11.2016. 9. Applying the ratio of the aforesaid judicial pronouncement to the facts herein, there is no question of denying that electrode carbon paste is in the nature of a consumable as it gets consumed during the process of manufacture of ferro alloys. The electrode carbon paste, therefore, cannot be held to be capital goods in terms of Rule 2 (a) of the Cenvat Credit Rules, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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