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2015 (10) TMI 1724 - AT - Central ExciseDenial of refund claim - Duty was paid whereas the activity was not amount to Manufacture - period of limitation - processing operations like punching, welding, trimming, drilling of holes, level cutting of edges and galvanizing in relation to erection of transmission tower - Held that:- appellant s case is squarely covered by the decision of the Tribunal in the case of CCE, Hyderabad vs. Deepak Galvanising & Engg. Indus. P. Ltd. reported in [2008 (4) TMI 105 - CESTAT Bangalore] Instant case relates to a period prior to 1.3.1988. Further, merely because specific entry was included viz. heading 73.08 that ipso facto does not mean that the process amounts to manufacture. The Revenue has to further prove that the process undertaken amounts to manufacture and also that the resultant products are marketable. Therefore, keeping in view all the facts and circumstances, we are of the considered view that the process undertaken by the appellant, viz. punching, welding, trimming, drilling of holes, level cutting of edges and galvanizing do not amount to manufacture. - activity carried out by the petitioner is not a manufacturing activity and the petitioner is entitled to refund of the duty paid during 1st March 1986 to 31st December 1986, then the refund claim of the petitioner shall be disposed of as per the provisions of Section 11B of the Central Excise Act. The adjudicating authority did not decide the question of refund as it has held the process as manufacture and liable to duty. Processes undertaken by the appellant do not amount to manufacture, therefore, we allow the appeal of the appellant and remand the matter back to the adjudicating authority to decide the refund claim of the appellant as per the directions of the Hon’ble High Court under Section 11B of the Central Excise Act, 1944 - Decided in favour of assessee.
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