2011 (5) TMI 804

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..... ated which have been sold by the Appellants. The case of the Department is that since part of the inputs have been cleared outside the factory, proportionate amount of Service Tax credit should be reversed – Held that:- entire inputs have been taken into use and subjected to crushing. Only the resultant fines have been sold outside. It cannot be said that the inputs have been cleared as such, no p .....

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..... the Appellants in respect of G.T.A. Services utilized for transporting these inputs to their factory has been taken. It is not in dispute that the entire quantity of iron ore and coal have been utilized by the Appellants crushing the same to the desired size of 5-18 mm required for manufacture of sponge iron. In the process, some quantity of fines have been generated which have been sold by the Ap .....

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..... 18 (Tri.-Chennai) (b) Bansal Alloys Metals Ltd. v. CCE, Chandigarh 2010 (250) E.L.T. 529 (Tri.-Del.) (c) Commissioner of C.Ex., Chandigarh v. Punjab Steels 2011 (21) S.T.R. 5 (P H) 4. Learned Departmental Representative supports the impugned order passed by the lower appellate authority. 5. After hearing both sides and perusal of the case records including the cited case law, I .....

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