9911796707
TMI Blog2009 (8) TMI 1042X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal is arising out of the order wherein the Cenvat credit availed by the appellant as input was dis-allowed confirming the goods as capital goods. 2.1 The appellant is engaged in the manufacture of Cast Iron Casting of Cylinder Blocks for 2 wheelers as well as finished (Machined) Cylinder Blocks from such casting. 2.2 A show cause notice was issued alleging that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the same the appellant filed an appeal before the Commissioner (Appeals), who confirmed the demand but reduced the penalty to Rs. 10,000/-. 2.6 Appellant again aggrieved from the same is before me. 3.1 Ms. Aparna Hirandaji, learned Advocate for the appellant submits that the appellant is engaged in the manufacture of Cast Iron Casting falling under Chapter 73 of the Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held that Ceramic crucibles, used for melting metals at high temperatures are consumables directly used in the manufacture of final products and Upper India Steel Mfg. & Engg. Co. Ltd. v. Commissioner of Central Excise, Chandigarh [1996 (87) E.L.T. 97 (Tribunal)] herein also the Tribunal held "that the Thermocouple tips, mini tips, and clay graphite stoppers are input duly declared intended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... melted at high temperature and being consumed in the process of manufacture of the final products. Accordingly, these impugned goods are consumables as inputs. 7. The appellant is entitled to avail Cenvat credit on these impugned goods as inputs. 8. In these terms, the impugned order is set aside and the appeal is allowed with consequential relief. (Pronounced in court on 28-8-2009)< ..... X X X X Extracts X X X X X X X X Extracts X X X X
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