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2009 (1) TMI 694 - AT - Central ExciseCenvat/Modvat credit - electrode assembly and needles which were used in the electric furnace - Inputs or capital goods? - Held that: - In Monnet Ispat Ltd. v. C.C.E., Raipur reported in 2002 (148) E.L.T. 1202 (Tri.-Del) it was held that the consumable items used in the induction furnace for the manufacture of ingots are inputs - The items used by the appellants are also of the same category and therefore I do not find any merits in the appeal filed by the Revenue - decided against Revenue.
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