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TMI Blog2016 (11) TMI 1459X X X X Extracts X X X X X X X X Extracts X X X X ..... ty or otherwise, and consumed therein. In the present case, the said Electrode Carbon Paste is in the nature of consumable as it gets consumed in the manufacturing process and also contain in the ferro alloys. Therefore, it cannot be said such goods is capital goods in terms of rule 2(a) of the said Rules - Electrode Carbon Paste used in the process of manufacture of ferro alloys is actually an input eligible for credit under rule 2(k) of the said Rules. Credit allowed - appeal dismissed - decided against Revenue. - E/76125/2015 - FO/A/76164/16 - Dated:- 16-11-2016 - Shri P.K. Choudhary, Member (Judicial) Shri S.S. Chattopadhyay, Suptd.(AR) for the Appellant (s) Shri B.N. Chattopadhyay, Consultant for the Respondent (s) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al year. 3. By the impugned order, the Commissioner (Appeal) allowed the appeal and passed an order. The revenue being aggrieved by this order of the Commissioner (Appeals) has preferred the present appeal. 4. Ld. AR for the appellant revenue reiterated discussions and findings of the adjudicating authority and grounds of appeal. 5. Ld. Counsel for the respondent assessee submits that the issue is no longer resintegra and the Ld. Commissioner (Appeals) has rightly allowed their appeal by passing a detailed and reasoned order. In support of his submissions he relied upon the following decisions:- (i) Commissioner of C.Ex., Bhavnagar -Vs.-Unifrax India Ltd. [2009(245) E.L.T. 474 (Tri.-Ahmd.)] (ii) Punjab Gen. Mfg. Work ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held as under. 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. Similarly it was held in Panjab General Manufacturing Works v. C.C.E., Kanpur reported in 2002 (147) E.L.T. 331 (Tri.-Del.) that crucibles used for molten metals at high temperatures are cosumables and have to be treated as 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 and accordingly rejected the same. 8. The tribunal in the case of Industrial Chemicals Monomers Ltd. -Vs.-Collr. Of C.Ex., Madurai (Supra), following ..... X X X X Extracts X X X X X X X X Extracts X X X X
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