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TMI Blog2009 (7) TMI 940X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellant. Shri B.K. Singh, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T) (Oral)]. Heard both sides extensively on the stay petition. 2. The applicant is a manufacturer of sponge iron, ingots, runners and risers etc. falling under Chapter 72 of the Central Excise Tariff Act, 1985. They have procured various structural steel items like steel plates, angles, channel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd includes any goods which are used directly or indirectly in connection with manufacture of finished products and that the inputs need not be part of the final products. If the said definition is taken into account the inputs should be treated as used in relation to the manufacture of final products. He relies on the decision of the Hon'ble Supreme Court in the case of Doypack Systems (Pvt.) Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in 1998 (97) E.L.T. 3 (S.C.) and that "whatever is embedded in earth must be treated as immovable property" is not a sound proposition. 4. Defending the order of the Commissioner, learned Joint CDR draws our attention to the specific definition of terms "inputs" "final products" and "capital goods" in the Cenvat Credit Rules, 2004. According to him, the input has to be read in relation to fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as final product in relation to the inputs like plates, angle, channels and joist and, therefore, the Cenvat credit of duty paid on these items may not be available to the appellant. In view of the above, we hold that the applicant has not made out a case on merits for waiver of the pre-deposit of the duty demanded as per the impugned order. However, in the facts and circumstances of the case, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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