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TMI Blog2016 (9) TMI 1129X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Yogesh Agarwal, Authorized Representative (DR) - for the appellant. Shri Krishnamohan Menon, Advocate - for the Respondent. ORDER This appeal is by Revenue against impugned order dated 22/2/2007 by Commissioner of Central Excise (Appeals), Raipur. The respondent are engaged in the manufacture of Ferro alloys liable to Central Excise duty. They were availing credit of duty paid on inputs a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for respondent and learned AR for Revenue. The respondent's have filed a miscellaneous application for placing on record additional documents in the form of Chartered Engineer's certificate dated 13/4/2016 alongwith detailed charts showing total quantity of goods used for availing the disputed credits. We find that these details are only codified chart form of already existing details as per recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Quality Steel Tubes (P) Ltd. vs. CCE, U.P. reported in 1995 (75) E.L.T. 17 (S.C.) and Tribunal's decisions in CCE, Indore vs. Seil Financial Services Ltd. reported in 2006 (195) E.L.T. 49 (Tri. - Del.) and Indo Nissan Foods Ltd. vs. CCE, Delhi reported in 2003 (151) E.L.T. 664 (Tri. - Del.) (c) the final product, power plant that emerges is embedded to earth and falls under the categor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... categorically submitted that the steel items have not been used for making support or civil structure or for making foundation. The copper tube, rod were used for making bus duct/bar of channels, copper earthing and for instrumental in the captive power plant. A perusal of the chart submitted by the respondent indicates that the findings in the impugned order is being challenged by the Revenue ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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