2017 (9) TMI 932

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..... d on copper ingots - the duty cannot be demanded on copper ingots - appeal allowed - decided in favor of appellant. - E/1212-1213/2010-SM - A/56378-56379/2017-SM[BR] - Dated:- 29-8-2017 - Mr. Ashok Jindal, Member (Judicial) Shri V.K. Gupta, Advocate - for the appellant Shri Ubhav Sengraj, A.R. - for the respondent ORDER Per: Ashok Jindal The appellants are in appea .....

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..... liable to pay duty in terms of Section 11A of the Central Excise Act, 1944, because the appellant is required to pay duty on the goods manufactured by them. It is his further contention that the appellant has not availed any Cenvat credit on these copper ingots. Therefore, the impugned order is to be set aside for this demand. 4. On the other hand, ld. AR supported the impugned order. 5. He .....

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