2019 (5) TMI 134

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..... dispute that appellants cleared the final products on payment of excise duty. The show-cause notice has been issued alleging that the process does not amount to manufacture - When the appellant has discharged excise duty on the final product, the credit cannot be disallowed on the inputs alleging that the process does not amount to manufacture. Credit allowed - appeal allowed - decided in favor .....

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..... redit availed on RBD Palm Stearin. After due process of law, the original authority confirmed the demand along with interest and imposed penalties. In appeal, the Commissioner (Appeals) upheld the same. 2. On behalf of the appellant, the learned counsel Shri K. Venkatesan appeared and argued the matter. He submitted that the appellant has procured high density RBD Palm Stearin and u .....

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..... in the impugned order. 4. Heard both sides. 5. The issue is whether the disallowance of credit on inputs alleged to be used in the manufacture of final products is eligible or not. It is not in dispute that appellants cleared the final products on payment of excise duty. The show-cause notice has been issued alleging that the process does not amount to manufacture. .....

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