2016 (6) TMI 712

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....Anil Choudhary The Appellant, M/s U. G. Sugar & Industries Ltd., is in Appeal against Order-in-Appeal No.45-CE/MRT-II/2013 dated 30.04.2013 passed by Commissioner of Central Excise (Appeals), Meerut II. 2. Brief facts are that the appellant is a manufacturer of sugar and molasses etc. The appellant-assessee is in appeal against order in appeal dated 30/4/13, whereby the Cenvat credit availed of ....

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....nts out that without there being a finding as to the exact usage of the goods in question only on the presumption that the item being H. R. Plates, shapes and section have been used in the factory for fabrication of supporting structures and making platforms the demand have been confirmed. That the issue needs proper examination and the impugned order be set aside for the redetermination in accord....