2018 (3) TMI 919

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....r Singh, Deputy Commissioner (AR), for Respondent Per: Anil G. Shakkarwar The present appeal is arising out of Order-in-Appeal No. 437-CE/APPL-LKO/LKO/2015 dated 10/11/2015 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Lucknow. 2. The brief facts of the case are that the appellants were engaged in the manufacture and clearance of M. S. Bars & M. S. Flats falli....

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....h such a proposal a Show Cause Notice was issued on 06/03/2014. On contest the said Show Cause Notice was adjudicated through Order-in-Original dated 26/03/2015, through which the said demand was confirmed and equal penalty was imposed. Aggrieved by the said order, appellant preferred appeal before Commissioner (Appeals). The ld. Commissioner (Appeals) decided the appeal through Order-in-Appeal, w....

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.... was procured and it is obvious that out of 185.46 MT of M. S. Scrap, 365.219 M.T. of finished goods cannot be manufactured. Therefore, it is very clear that 365.219 M.T. of finished goods containing such inputs which were procured before 17/12/2012. It is clear that under Sub-rule (2) of Rule 11 of Cenvat Credit Rules, 2004, Cenvat credit contained in inputs which were lying in stock as on 17/12/....