Per: Shri P. Dinesha

This Appeal is filed against Order-in-Original No. 48/2016-Commr. dated 30.12.2016 passed by Commissioner of Central Excise, Coimbatore.

2. Brief and relevant facts as could be gathered from the Appeal records as well as the written submissions are that Appellant is a manufacturer of goods such as Parts of Textile machinery like ‘Rings & Spindles’, ‘Gears’ and ‘Bearings’ etc. They were removing the goods on payment of duty on stock transfer basis to their sister units for further use in the manufacture of textiles machinery following self- assessments and self-removal procedure under the provisions of Central Excise Rules (CER), 2002. They were also availing the facility of Cenvat credit on inputs, capital goods and input services under the provisions of Cenvat Credit Rules (CCR), 2004. However, they had stopped the manufacturing activity and closed down t