2017 (9) TMI 1540

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....umar Singh, Supdt (AR) for Respondent ORDER The present appeal is directed against Order-in-Appeal No. GZB-EXCUS-000-APP-0018-16-17 dated 22/04/2016 passed by Commissioner of Central Excise & Customs (Appeals), Meerut-II at Noida. 2.   The brief facts of the case are that appellants were manufacturers of PVC pipes, HDPE duct pipes, PVC pipe fittings etc. Appellants cleared their....

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....ellant and a penalty of Rs. 50,000/- was also imposed on Shri S.S. Bhatnagar, Manager of appellant. Aggrieved by the said order, present appellant and Shri S.S. Bhatnagar preferred appeal before Commissioner (Appeals). The learned Commissioner (Appeals) decided the appeal through the impugned Order-in-Appeal dated 22.04.2016 wherein the appeal against the confirmation of demand was rejected by the....

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....Order-in-Appeal. 5.   Having considered the rival submissions and on perusal of records, I find that the issue is no more res-integra in view of the above stated two Final Orders. It was held in the said orders that Cenvat credit was admissible to the appellant. I find that the show cause notice has also mentioned that the issue is recurring in nature and show cause notice have been i....