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2015 (10) TMI 894 - AT - Central ExciseDenial of CENVAT Credit - Rejection of PSC Sleepers claiming the same as input meant to be used in or in relation to the manufacture of their finished goods - Held that:- On going through the impugned order, I find that the ld. Commissioner (Appeals) while upholding the Order-in-Original, has held that a little portion of the said PSC sleepers used in the manufacture of Pig Iron and S.G. Inserts, cannot make it eligible to call as input and eligible to Cenvat credit. I do not find any merit in the said observation inasmuch as the definition of input and other conditions laid down under the Cenvat Credit Rules, 2004, makes it abundantly clear that to be eligible to cenvat credit, the input must be used in or in relation to the manufacture of finished goods. Once the inputs has been used in or in relation to the manufacture of finished products, the Appelalnts are eligible to the credit. There is no allegation in the show cause notice nor any finding in the impugned order that the wires and inserts retrieved/extracted out of breaking of the rejected PSC Sleepers, had not been used in or in relation to the manufacture of Pig Iron and S.G. Inserts and the same were cleared without payment of duty. In these premises, therefore, I do not find any merit in the impugned order - Decided in favour of assessee.
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