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2022 (10) TMI 513 - AT - Central ExciseCENVAT Credit - inputs - HR Sheets, HR Plates and MS Rods used for fabrication of Steel Formers which is in the nature of a consumable in the Appellant’s induction furnace - HELD THAT:- The Show Cause Notice does not dispute the usage of the impugned goods. It is not in dispute that the impugned goods are used for manufacture of Steel Formers which is used as the liner of the Appellant’s induction furnace and such Steel Formers get consumed in the process of the Appellant’s manufacturing process - However, in the present case, Cenvat credit in respect of the impugned goods has been denied on the ground that Steel Formers “fall under Chapter 73 of the Central Excise Tariff Act, 1985”. Upto 31.03.2011, the definition of ‘input’ covered “all goods except diesel and petrol used in relation to the manufacture of the final products whether directly or indirectly and whether contained in the final products or not” and included various other goods such as lubricating oil, coolant etc. With effect from 01.04.2011, the definition of input was amended to mean inter alia, as “all goods used in the factory by the manufacturer of the final product”, unless specifically excluded - In the present case, the authorities below have categorically admitted that the impugned goods are used in the fabrication of Steel Former, which undisputedly gets consumed in the process of the Appellant’s manufacturing of finished goods. Since the functional usage of the metal casing in Eastern Electro Chemicals Industries [2005 (2) TMI 132 - SUPREME COURT] and also MS Round in the case of Sova Ispat Alloys [2012 (9) TMI 603 - CESTAT, KOLKATA] is almost identical to the Steel Formers in the present case, the ratio of the aforesaid decisions are squarely applicable to the Appellant’s case at hand. Appeal allowed.
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