2017 (11) TMI 139

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.... Shri P. K. Choudhary Brief facts of the case are that the appellant is engaged in the manufacture of welding electrodes falling under sub-heading 8311.10 of the First Schedule to Central Excise Tariff Act, 1985. For the manufacture of the said final product, the appellant uses various inputs such as Mica, S.S. Wire, M.S. Wire, etc. On 19.11.2008, the Central Excise Officers conducted physical st....

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....ager of the appellant firm. On appeal, the Commissioner (Appeals) partly set aside the order of the lower authority. So far as the shortage of raw materials / inputs is concerned, the Commissioner (Appeals) upheld the order-in-original. Hence, the present appeal. 2. Heard both sides and perused the appeal records. 3. The Ld. Consultant submitted that the entire amount of credit of Rs. 2,08,508/-....