Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (2) TMI 138 - AT - Central ExciseWaiver of pre-deposit - Manufacture - Processes of grinding, sizing and packing of Silico Manganese - CENVAT Credit denied on input on ground that activity does not amounts to manufacture - Appellants are engaged in the manufacture of Silico Manganese - under chapter sub-heading 72023000 - received Silico Manganese in un-processed form and carried out the activity of grinding, sizing and packing - Revenue argued that since it does not amount to manufacture therefore CENVAT Credit availed on the said input is incorrect - Penalty under rule 15(2) of CENVAT Credit Rules, read with section 11AC of the Central Excise Act, 1944 - Held that:- After carrying out the said processes, the resultant finished goods were cleared on payment of duty. Following the decision in case of CREATIVE ENTERPRISES (2008 (7) TMI 311 - GUJARAT HIGH COURT) allowed stay application in identical circumstances. Stay granted
|