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Appearance Mr. Manish Sharma, Advocate - For Appellant Mr. M.R. Sharma, DR - For Respondent CORAM: Honble Mr. V. Padmanabhan, Member (Technical) Final Order No.54010/2016, dated 28.09.2016 Per Mr. V. Padmanabhan :

The present appeal is directed against Order-in-Appeal, dated 31.03.2011 passed by the Commissioner (Appeals), Raipur. The appellant is a manufacture of sponge iron, billets, MS ingots, etc. falling under Chapter 72 of the Schedule to the Central Excise Tariff Act, 1985. The controversy in the present case covers the period October, 2008 to April, 2009 during which the appellant availed cenvat credit on various structural materials such as angles, channels, beams, etc. as well as welding electrodes. The Department during audit found that the appellant was using the structural items in the erection and maintenance of support structure of the capital goods such as induction furnace, power plant, etc. in the manufacturing plant for sponge iron. Input such as oxygen gas, welding electrodes, etc/ were used for repair and maintenance purpose. The credit was sought to be denied by issue of Show Cause Notice dated 28.10.2009. The original authority vide its order dated 28.09.2010 confirmed the duty demand to the extent of Rs.10,41,143/-. The same was upheld in the impugned order. Hence, the present appeal.