2008 (2) TMI 214

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..... Respondent. [Order] - All the seven Appeals centre round following two disputes:- (i) Eligibility for Cenvat credit in respect of Electrode and Refractory Bricks. (ii) Whether there was excess credit availed by the Appellant in respect of Liquid Oxygen. 2. The ld. Counsel appearing for the Appellants submitted that the electrodes were used for and in relation to manufacture. Therefore, that sh .....

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..... g for Revenue submitted that so far as Cenvat credit on electrodes and refractory bricks is concerned, the Appellants should not get any benefit without any concrete proof of use thereof in manufacture or in relation thereto. Similarly, so far as the liquid oxygen is concerned, the Appellants were also disentitled appropriate relief because they have not followed excise procedure. 4. Heard both s .....

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..... r of the Appellant that in view of various controversial judgment of admissibility of Cenvat credit in respect of electrode and refractory bricks they may be leniently dealt, deserves consideration. Considering totality of facts and circumstances of the case and also the legal controversy in respect of the questioned consumables, the Appellants should not be imposed with any penalty. In view of re .....

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