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TMI Blog2016 (11) TMI 1459X X X X Extracts X X X X X X X X Extracts X X X X ..... (s) ORDER Per: Shri P.K. Choudhary 1. M/s. Maithan Alloys Limited, the respondent herein is manufacturer of Ferro Manganese and Silico Manganese and have availed cenvat credit on 'Electrode Carbon Paste' (herein after referred to as ECP) as input for the following period. S. No. Financial Year Figure Date of Show cause notice 1. 2010-2011 Rs.23,74,466/- 10.04.2012 2. 2011-2012 Rs.41 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 and allowed the same on the first day of April of subsequent financial year. 3. By the impugned order, the Commissioner (Appeal) allowed the appeal and passed an order. The revenue being aggrieved by this order of the Commissioner (Appeals) has preferred the present appeal. 4. Ld. AR for the appellant revenue reiterated discussions and findings of the adjudicating authority and grounds of appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (Appeals) recorded use of the items, as under:- "From the facts of the case, it is seen that the said goods was used in the process of manufacture of ferro alloys. The said goods are actually used with the electrodes in M.S. casing inside the Arc furnace where high voltage of electricity is passed through for melting of the raw materials and in the process, the said goods get consumed an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 cosumables and have to be treated as inputs. The items used by the appellants are also of the same category and therefore I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rule 2(a) of the said Rules. Thus the ratio of the decision of Maithon Alloys relied on by the lower authority is not applicable here. I am of the opinion that Electrode Carbon Paste used in the process of manufacture of ferro alloys is actually an input eligible for credit under rule 2(k) of the said Rules. In view of the above, I hold that the appellant have rightly availed input credit for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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