2018 (8) TMI 774

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..... Present for the Respondent: Shri Pawan Kumar Singh (Superintendent) A.R. ORDER Per Ms. Archana Wadhwa: After hearing both sides we find that the appellants are engaged in the manufacture of refined lead ingots and alloys out of imported raw material which is duty paid. They are availing Cenvat credit of duty paid on raw materials which are used in the manufacture of lead ingots. 2. During th .....

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..... g in passing of the impugned order confirming demand of duty of Rs. 18,81,320/- along with confirmation of interest and imposition of penalty of identical amount as also of Rs.One lakh. 4. After applying our mind to the issue involved, we find that the appellants are essentially and primarily engaged in the manufacture of lead ingots. During the course of manufacture of said final product, dross .....

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