2017 (3) TMI 500

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....se is that the appellant are engaged in the manufacture of plain laminated particle board falling under Chapter 44.06 of Central Excise Tariff. The duty leviable on the said goods is on advalorem basis. In the Finance Bill, 2003 fresh levy was imposed on the particle board. Accordingly the appellant started paying Central Excise duty on the said goods manufactured by them. The plain and laminated ....

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....ority has confirmed the demand and the Commissioner(Appeals) has upheld the same except some reduction in penalty therefore aggrieved by the Order-in-Appeal, appellant is before me. 2. None appeared on behalf of the appellant. 3. Shri. Sanjay Hasija, Ld. Superintendent (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He placed reliance on following judgmen....

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....ly and this benefit being available to manufacturer without any limitation in time. As regard the input used in the manufacture of finished goods and in the goods lying in the process credit was taken validly and the same cannot be denied. However as regard the input lying in stock as on dated of exemption in the present case 4-2-2004 the credit is not admissible. As regard the judgments relied up....