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TMI Blog2017 (11) TMI 1093X X X X Extracts X X X X X X X X Extracts X X X X ..... er: S.K. Mohanty This appeal is directed against the impugned order dated 31.03.2015 passed by the Commissioner of Central Excise, Raipur. 2. Brief facts of the case are that the appellant is engaged in the manufacture of excisable goods namely, Iron Ore Concentrate falling under Chapter sub heading No.26011150 of the Central Excise Tariff Act, 1985. The appellant avails cenvat credit of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Department were adjudicated vide order dated 31.03.2015, wherein proposed demand for cenvat credit was dropped by the adjudicated authority. However, interest demand proposed in the show cause notice was confirmed against the appellant and penalties were imposed under Rule 15 A and 15(1) of the Cenvat Credit Rules, 2004. 3. The ld. Advocate appearing for the appellant submitted that the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T 197 (Tri.) and the judgment of Hon'ble Gujarat High Court in the case of CCE Vs. BatliBoi & Co. Ltd. 2010 (257) E.L.T. 197 (Guj.). 4. On the other hand, the ld. DR appearing for the Revenue reiterated the findings recorded in the impugned order and further submitted that since Grinding Media (Steel Balls) are parts/ components/ spares of the machines of the ball mill, the same should be conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grinding media is used in or in relation to manufacture of the final product within the factory and in absence of use of the said goods, the ball mill cannot function, I am of the view that the said goods should be considered as input for the purpose of taking of cenvat credit. I also find that this Tribunal in the case of HMP Cement Ltd. (supra) and Durgapur Cement Works (supra) has extended the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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