Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 1059 - AT - Central ExciseManufacture - cutting and slitting of H.R. Coils/Chequered Coil - Held that: - reliance placed on the decision of the case of Commissioner of Central Excise, Pune-III vs. Ajinkya Enterprises [2013 (6) TMI 610 - CESTAT MUMBAI], where it was held that the appellants were undertaking composite activity of de-coiling of HR/CR coils thereafter cutting and slitting into specific sizes and after that pickling and oiling taken place, which was clarified by the department only on 24-6-2010 saying that the said activity does not amount to manufacture - Circular No.607/44/2001-CX dated 13.12.2001 clarifies that the assessee would be entitled to the facility of Rule 16 of Central Excise Rules, 2002 - appeal is allowed - decided in favor of appellant-assessee.
|