Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (7) TMI 771 - AT - Central ExciseManufacture - Demand of differential duty - appellants have taken CENVAT credit on the bars/strips and paid duty on the said final products @16% ad valorem till 28-02-2004 and @ 8% ad valorem from 01-03-2004 to 30-06-2004. However they stopped paying duty from July 2004 onwards and sought to classify the said final products under CETH 7206.90 of the Tariff on the contention that the processes carried out by them do not amount to manufacture. The department however entertained the view that the said final products correctly fall under Chapter heading 7308 of the Tariff and not under Chapter 72 and hence a show cause notice dated 08-04-2005 was issued to the appellant proposing demand of differential duty for the period March 2004 to June 2004 Held that:- process undertaken by the respondents do not amount to manufacture as the MS rods, plates, angles etc. remain the same even after the process have been carried out. Therefore, there is no new manufacturing process involved. - Demand set aside.
|