TMI Blog2017 (11) TMI 1445X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants cleared the final products on payment of central excise duty on a value added consideration which is much higher than the cenvat credit availed on the impugned inputs - Even if the process undertaken by the appellant is to be considered as not amounting to manufacture so at the time of clearance of the final products, the payment is much higher than the credit taken, the same will sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... avail credit on duty paid high chrome grinding media balls, which were procured by them for further process. The Revenue held a view that the grinding media balls procured by the appellants were as such cleared by them after some process and the credit of duty paid on inputs is not eligible to them. Accordingly, proceedings were initiated against the appellant, which culminated in the impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y discharged the duty liability on such grinding media balls cleared by them after the value addition. In such facts of the case, there is no ground for proceeding against them to recover the credit and also imposing equal amount of penalty. Ld. Counsel relied on the various decision in support of their contention. 4. The ld.AR submitted that the products received by the appellants were subject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so note that the Original Authority did not discuss at length the implication of the process undertaken by the appellant vis a vis the provisions of Section 2 (f) of the Act. It is the appellant s case that they did undertake the process amounting to manufacture as the product emerging is of different quality and marketability and as such, they did discharge duty liability on the said products. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is noted that the appellants cleared the final products on payment of central excise duty on a value added consideration which is much higher than the cenvat credit availed on the impugned inputs. Even if the process undertaken by the appellant is to be considered as not amounting to manufacture so at the time of clearance of the final products, the payment is much higher than the credit taken ..... X X X X Extracts X X X X X X X X Extracts X X X X
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