2016 (5) TMI 1318

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....espondent. ORDER The appellant is aggrieved by the order dated 21-12-2015 of Commissioner (Appeals), Bhopal. The appellants are engaged in the manufacture of electric bulbs liable to central excise duty. They were availing Cenvat credit on various inputs. The dispute arose regarding credit taken on certain inputs on the ground that these were not actually received by the appellant's manufacturin....

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....ave received the items later. For a similar dispute, the original authority dropped the demand vide his order dated 23-11-2015 covering a latter period. Ld. counsel submits that the Chartered Engineer had categorically certified that these inputs cannot be used by their unit at Maharajpura, Gwalior and are exclusively used by their unit at Bhind. To support the receipt of the impugned goods by the....