TMI Blog2015 (10) TMI 894X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l), J. For the Petitioner : Shri R.R. Sinha, Advocate For the Respondent : Shri A.K. Biswas, Supdt.(AR) ORDER Per Dr. D.M. Misra. This appeal is filed against Order-in-Appeal No.06/RAN/2012 dated 24.01.2012 passed by Commissioner of Central Excise(Appeals) S.Tax, Ranchi. 2. Briefly stated the facts of the case are that the Appellants are engaged in the manufacture of P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner(Appeals), who dismissed the Appeal and confirmed the adjudication order. Hence, the present Appeal. 3. The ld. Advocate, appearing for the Appellant, submits that the usable portion of PSC Sleepers i.e. wire and inserts are used in the manufacture of Pig Iron and S.G. Inserts, therefore, the condition of use of input in or in relation to the manufacture of finished goods as laid down und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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