2009 (1) TMI 694

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..... - In Monnet Ispat Ltd. v. C.C.E., Raipur reported in 2002 (148) E.L.T. 1202 (Tri.-Del) it was held that the consumable items used in the induction furnace for the manufacture of ingots are inputs - The items used by the appellants are also of the same category and therefore I do not find any merits in the appeal filed by the Revenue - decided against Revenue.
Shri B.S.V. Murthy, J. REPRESENTED .....

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..... the respondents submits that the electrodes and the needles are used in the furnace and are not part of the furnace but are only consumables. He also cites several Tribunal decisions in support of his contention. 2. I have considered the submissions made by both the sides. The Commissioner (Appeals) earlier has already held that the items in dispute are inputs and credit is admissible. Now t .....

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