2016 (7) TMI 1101

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..... K. Mohanty Revenue is in appeal against the impugned order dated 18.2.2009 passed by the Commissioner, Central Excise & Customs (Appeals), Raipur. 2. The grievance of the appellant in this appeal is that the disputed goods namely, M.S. Angle, M.S. Channels, CTD Bars, Joists, Flats, Plates, HR Coils, Fish Plates, Aluminium Sheets in coils, oxygen gas, welding electrodes etc. are used by the respo .....

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..... erial Handling Systems within the factory premises as capital goods/components/accessories of capital goods for the manufacture of Sponge Iron in the Appellants manufactory in as much as the test of usage and utility as envisaged in the aforesaid decisions would be the only relevant factory for determining the admissibility of Cenvat credit. Since the Appellant have demonstrated the use of disput .....

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