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2017 (6) TMI 373 - AT - Central ExciseManufacture - whether conversion of nonferrous metals into metal alloys would amount to manufacture in terms of the section 2(f) of the CEA 1944? - whether the goods viz. Nickel, lead and tin alloys made by the appellant were liable to Central excise duty during the disputed period? - Held that: - similar question came up before the Hon’ble Supreme Court in the case of Commissioner Central Excise Jaipur vs Mahavir Aluminum Ltd [2007 (5) TMI 2 - SUPREME COURT OF INDIA] in which the Apex Court considered a question whether aluminum in ingots when converted into billets would amount to manufacture. Modvat credit of inputs and capital goods - SSI exemption - Held that: - It is a settled position of law that the demand cannot be sustained unless all the relied upon documents have been furnished to the appellant to enable them to defend themselves fairly - wherever the relied upon documents have not been supplied to the appellant, the demand of excise duty is liable to be set-aside. Matter remanded to the original adjudicating authority who will recompute the demand after excluding the demands attributable to the documents whose copies have not been made available to the appellant - Appeal allowed by way of remand.
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