carbon supplied jointly by coke and carbon paste for pig iron & charcoal and carbon paste for ferrosilicon. The carbon paste electrodes serve not merely ... electrode tips, which are called reaction zones. In the reaction zone, chemical reduction takes place and the carbon in the electrode paste which dissolves
appeal against the impugned order against
denial of cenvat credit on Carbon Electrode Paste.
2. The facts of the case are that the appellant ... Ferro Silicon and Ferro Silicon Manganese, availed
the cenvat credit on Carbon Electrode Paste. They are neither raw
materials in terms of Rule
appellant manufacture ferro alloys. They use amongst other
items "Electrode Carbon Paste(ECS)" in the furnace to facilitate the
manufacture of the finished ... consumption in the manufacture
of finished goods is not disputed. The electrode carbon paste (ECP)
owing to its capability to conduct electricity is essential
current is conducted into the furnace through carbon electrodes. The electrodes are made out of carbon paste which predominantly made of carbon, which is required ... electrode paste supplements the carbon from charcoal. The proportion of charcoal charged and the carbon paste consumed is 1 : 0.04. The carbon electrode paste normally
appellant is directed to reverse the Cenvat credit availed on Electrode
Carbon Paste.
2. The appellant manufacture ferro alloys. They use amongst other
items ... Electrode Carbon Paste" in the furnace to facilitate the
manufacture of the finished goods. Electrode Carbon Paste is used inside
the furnace
appellant is directed to reverse the Cenvat credit availed on Electrode
Carbon Paste.
2. The appellant manufacture ferro alloys. They use amongst other
items ... Electrode Carbon Paste" in the furnace to facilitate the
manufacture of the finished goods. Electrode Carbon Paste is used inside
the furnace
appellant is directed to reverse the Cenvat credit availed on Electrode
Carbon Paste.
2. The appellant manufacture ferro alloys. They use amongst other
items ... Electrode Carbon Paste" in the furnace to facilitate the
manufacture of the finished goods. Electrode Carbon Paste is used inside
the furnace
appellant is directed to reverse the Cenvat credit availed on
Electrode Carbon Paste.
2. The facts of the case are as under:-
2
Excise Appeal ... appellant manufacture ferro alloys. They use amongst other items
"Electrode Carbon Paste" in the furnace to facilitate the manufacture of
the finished goods
short point to be considered in the instant case is whether Carbon Electrode Paste Grade 'C' is capital goods and therefore eligible ... contention of the party that the use of carbon electrode paste grade 'C' for lining the inner side of the electric Arc furnace
conspiracy among themselves and approached the
petitioners/complainant for supply of carbon electrode paste
for its business with the representation that the accused
company ... purchase order on 25.07.2012 for supply of 16 M.T.
carbon electrode paste. Petitioners/complainant company
duly delivered the said ordered material and raised their
