2010 (2) TMI 1309 - AT - Central Excise

Summary

Issues involved: Denial of credit to one appellant and confirmation of demand against another appellant.

The Appellate Tribunal CESTAT KOLKATA heard appeals against an order denying credit of Rs.15,73,482/- to one appellant and confirming a demand of Rs.48,20,700/- against another. The first appellant, engaged in manufacturing railway track materials and wagon components, availed credit for duty paid on inputs used in manufacturing dutiable finished goods. The second appellant, a job worker, was confirmed demand on the grounds of using non-alloy steel ingots. The first appellant argued that a similar case involving their sister concern had the demand dropped, indicating inconsistency in treatment. They also contended that the ingots used were of specification EN-45, which is for alloy steel, contrary to the Revenue's claim of non-alloy steel usage. The Revenue accepted a previous order dropping a similar demand, leading the Tribunal to set aside the impugned order and remand the matter for fresh consideration. The appeals were disposed of by way of remand.