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2016 (11) TMI 1503 - HC - Central ExciseCENVAT credit - input - Manufacture - it appears that the respondent is manufacturing Hot Rolled Coils (HR Coils) inputs of which are being purchased from Tata Steel and the respondent is only carrying out process upon the said raw materials and is converting the said raw materials into HR Coils - Held that: - HR Coils, the goods which are prepared by the respondent, is not an exempted goods at all as per definition given under Rule 2(d) of the Cenvat Credit Rules, 2004. Hence, there is no applicability of Rule 6(1) of the Cenvat Credit Rules, 2004, whatsoever arises - Moreover, it appears that the preparation of the HR Coils by the respondent is not manufacturing of goods at all, because, it is simply cutting, slitting and strengthening of HR Coils purchased from Tata Steel. Appeal dismissed - decided against appellant.
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