2012 (12) TMI 300

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..... der]. - The appellants are manufacturers of GI pipes. They had obtained steel sheets and constructed one tank in which zinc can be melted and used in the process of galvanizing. The Revenue has made a case that the steel sheets cannot be considered as inputs within the meaning of Rule 2(k) of Cenvat Credit Rules, 2004. 2. The learned Advocate for appellants invites attention to explanation .....

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..... C.E., Guntur - 2009 (237) E.L.T. 500 (Tri.-Bang.) 4. The Advocate for the appellants submits that the appeal may be admitted without any pre-deposit of further dues and also prays that the appeal itself be disposed of. 5. The learned AR reiterates the order of Commissioner (Appeals) but he is not able to make a distinction in facts of the case vis-a-vis facts of the decisions cited abo .....

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