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2018 (8) TMI 238 - CESTAT BANGALORECENVAT Credit - inputs - H.R. Coils, Zinc and LPG Gas - Department contended that process of galvanization carried out by the assesse does not amount to manufacture therefore, the Hot Dipped Galvanized Steel coils cleared by the appellants cannot be regarded as excisable goods and therefore, the CENVAT Credit availed on the same is not eligible. Held that:- CBEC vide Circular No. 19/19/1994-CX dated 09.02.1994 has clarified that galvanization does not amount to manufacture within the meaning of Section 2(f) of Central Excise Act, 1944 - Tribunal has also held that galvanization does not amount to manufacture. Tribunal in the case of Faridabad Iron & Steel Traders Association [2003 (11) TMI 107 - HIGH COURT OF DELHI] has held that merely because of change in tariff item, the goods do not become excisable goods - As the galvanization does not amount to manufacture, the inputs in the galvanization cannot be used in the manufacture of excisable goods; therefore, the credit of the same is not available to the appellants in terms of CENVAT Credit Rules, 2004. Credit not allowed - appeal dismissed - decided against appellant.
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