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2016 (10) TMI 1240 - CESTAT NEW DELHICENVAT Credit - denial of credit on the ground that the process not amounting to manufacture - activity of processing aluminium sheets in coils by reducing the thickness of the same - Held that:- Merely the fact that the raw material and the resultant product fall under the same sub heading of the Tariff cannot be a deciding test of manufacture, as a sub heading may cover many products - there is mo reason to hold that the activity of reducing the thickness of aluminium sheets by cold rolling which involves process of tempering and annealing does not amount to manufacture - credit allowed - appeal dismissed - decided against Revenue.
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