2026 (8) TMI 151

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.... the Appellant : Shri Mehul Jivani, Advocate For the Respondent : Shri Rajiv Ranjan, Authorized Representative ORDER PER: S.K. MOHANTY: Heard both sides and perused the case records. 2. The appellant is engaged inter alia, in the manufacture of Transformer Oil, Liquid Paraffin, While Oil, Lubricating Oil etc., falling under Chapters 27, 34 & 38 of the First Schedule to the Central E....

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....w Cause Notice (SCN) was adjudicated vide the original order dated 22.04.2016, in confirming the adjudged demands on the appellant. On an appeal against the said adjudication order dated 22.04.2016, the learned Commissioner (Appeals) vide the impugned order dated 27.10.2016 has upheld confirmation of the adjudged demands and rejected the appeal filed by the appellant. Feeling aggrieved with the im....

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.... of the appellant, holding as under: - "2. The issue involved in the present appeals relates to denial of CENVAT credit on the lesser quantity of imported base oil received in the factory of the appellant. The department had initiated proceedings on the appellant on the ground that they are only entitled to avail CENVAT credit in respect of the actual quantity of base oil received in the ....