2017 (9) TMI 1474

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....r: Shri P. K. Choudhary  This appeal is filed by the appellant against the Order-in-Appeal dated 17.03.2011 passed by Commr. (Appeals) of Central Excise & Customs, Patna. 2. Briefly stated the facts of the case are that the appellant is engaged in the manufacture of M.S.Wire, Wire Nails and Annealed-Wire classifiable under Chapter 72 of the First Schedule of Central Excise Tariff Act,1985. ....

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....he manufacture of final product cleared without payment of duty. 3. The appellant contested the demand on merit as well as limitation. 4. Heard both sides and perused the appeal records. 5. I find that the issue involved in this case is admissibility of CENVAT Credit on the inputs, which was used into the manufacture of dutiable finished products and, subsequently, it was exempted from payment ....