2016 (11) TMI 919

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....ppellant. Shri P. Muthu Swamy, AR, for the Respondent. ORDER The appellants are registered with the Central Excise Department and are manufacturers of PS Radiators and Cylinders. On scrutiny of records it was found that appellants availed credit on PET Pre-forms. The Department entertained the view that PET Pre-forms are not an input for their finished product, i.e., PS Radiators and Cyli....

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.... Pre-form is not an input for PS Radiator or Cylinder overlooking the contention of the appellant that it was an input/part of the water purifying system exported by them. Aggrieved the appellants filed appeal and vide the order impugned herein the Commissioner (Appeals) upheld the order, on the very same ground, i.e., PET Pre-form is not input for radiator or cylinders manufactured by appellant. ....