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2012 (9) TMI 603 - CESTAT, KOLKATADenial of CENVAT Credit on MS round - not eligible input - Held that:- On considering the process initiated for manufacture of the said exciseable final products i.e. ferro alloys products it can be concluded that in order to tap the molten metal, MS round is used, which strikes the pointed furnace wall. Being pushed inside the furnace for making leakage point to bring the hot liquid molten metal out of the furnace, both the lancing pipe as well as MS round are used. These during the process get melted/consumed with the hot liquid metal inside the furnace. The use of MS round is essential as no manual operation is possible under such high temperature. Thus the use of MS round is part of the manufacturing process. Not only is it just part of the manufacturing activity, in fact it is an essential process without which no taping can be done and without which the finished product cannot be manufacture - in favour of assessee.
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