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M/s. Partha Ispat (India) Pvt. Ltd. Versus Commissioner of Central Excise & S. Tax, Ranchi

2016 (337) E.L.T. 287 (Tri. - Kolkata) - Denial of CENVAT Credit - Rejection of PSC Sleepers claiming the same as input meant to be used in or in relation to the manufacture of their finished goods - Held that:- On going through the impugned order, I find that the ld. 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 Ce .....

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nding in the impugned order that the wires and inserts retrieved/extracted out of breaking of the rejected PSC Sleepers, had not been used in or in relation to the manufacture of Pig Iron and S.G. Inserts and the same were cleared without payment of duty. In these premises, therefore, I do not find any merit in the impugned order - Decided in favour of assessee. - Appeal No.EA-201/12 - Order No.FO/A/75499/2015 - Dated:- 11-9-2015 - Dr. D.M. Misra, Member(Judicial), J. For the Petitioner : Shri R .....

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ame as input meant to be used in or in relation to the manufacture of their finished goods. The said rejected PSC Sleepers are broken and after removing the concrete and cement portion from the said PSC Sleepers, the iron wire and inserts are extracted and used in or in relation to the Pig Iron and S.G. Inserts. The demand has been confirmed and penalty imposed on the ground that since the rejected PSC Sleepers as a whole were not used in or in relation to the manufacture of their finished produ .....

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