2009 (8) TMI 1042

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..... he Cenvat credit availed by the appellant as input was dis-allowed confirming the goods as capital goods. 2.1 The appellant is engaged in the manufacture of Cast Iron Casting of Cylinder Blocks for 2 wheelers as well as finished (Machined) Cylinder Blocks from such casting. 2.2 A show cause notice was issued alleging that the appellant has availed 100% Cenvat credit on capital goods i.e. Tempe .....

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..... ppeals), who confirmed the demand but reduced the penalty to Rs. 10,000/-. 2.6 Appellant again aggrieved from the same is before me. 3.1 Ms. Aparna Hirandaji, learned Advocate for the appellant submits that the appellant is engaged in the manufacture of Cast Iron Casting falling under Chapter 73 of the Central Excise [Tariff] Act, in the manufacture of the said Cast Iron Casting apart from the .....

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..... res are consumables directly used in the manufacture of final products and Upper India Steel Mfg. Engg. Co. Ltd. v. Commissioner of Central Excise, Chandigarh [1996 (87) E.L.T. 97 (Tribunal)] herein also the Tribunal held that the Thermo couple tips, mini tips, and clay graphite stoppers are input duly declared intended for use in or in relation to the manufacture of the final product by the ap .....

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