2018 (1) TMI 1601

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....B L Prasad, Advocates For the Respondent : Shri M R Sharma, AR ORDER Per: Justice (Dr.) Satish Chandra: The present appeals are filed by the appellant against the order in original No. ALW-EXCUS-O-I-O-Com-13-16-17 dated 3.06.2016. Period of dispute is April, 2010to March, 2015. 2.Brief facts of the case are that the appellant is engaged in the manufacture of MS ingots from MS scrap. The appel....

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.... were captively consumed in the manufacture of final product i.e. MS ingots. Learned Counsel has shown us the ER 1 and 5. In ER 1 details of runners and risers were mentioned. Learned Counsel also mentioned that whatever was sold, they have the details. 6.In view of the above, we set aside the impugned order and remand the matter to the original authority to consider the final output of the MS i....