2009 (1) TMI 694

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..... der]. - The issue involved in this case is the eligibility or otherwise of the respondents for Cenvat credit of duty paid on electrode assembly and needles which were used in the electric furnace by the respondents. The Commissioner (Appeals) has allowed the appeals on the ground that earlier the same issue had come up before the Commissioner (Appeals) and was decided in favour of the respondent .....

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..... 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. Similarly it was held in Panjab General Manufacturing Works v. C.C.E, Kanpur reported in 2002 (147) E.L.T. 331 (Tri.-Del) that crucibles used for molten metals at high temperatures are consumables and have to be treated as inputs. Th .....

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