2018 (8) TMI 537

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....ppeal is directed against Order in Appeal passed by the Commissioner (appeals). The facts of the case are that the appellant are engaged in the manufacture of plastic packing materials, they have received an order for manufacture and clearance of packing materials for which the appellant has procured printing cylinders, later on the buyer M/s ICI Ltd cancel the order, accordingly, the appellant ha....

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....any goods for M/s ICI Ltd, therefore, the cylinder which was purchased for the manufacture of goods for M/s ICI Ltd, the value thereof was recovered by raising the debit notes. Since these cylinders were not used in manufacture, there is no question of demand of duty as no final product was supplied to M/s ICI Ltd. 3. Sh. L. Patra, Assistant Commissioner (AR) appearing on behalf of the Revenue re....