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2019 (2) TMI 205 - CESTAT CHENNAIProcess amounting to manufacture - returned goods - Rule 16 of Central Excise Rules, 2002 - Held that:- The Hon'ble Apex Court in the case of Commissioner of Central Excise, Chandigarh Vs M/s. Vee Kayan Industries [1994 (9) TMI 97 - SUPREME COURT OF INDIA] had held that the processing of Round Bars into Bright Bars does not amount to manufacture. The department by Trade Notice No. 18/2003, dated 14.08.2003 clarified that the process of making Bright Bars from Wire Rods amounts to manufacture and credit was being allowed on inputs. A further Trade Notice dated 16.06.2004 was issued in clarification of Trade Notice 18/2003. Extended period of limitation - Held that:- There is no evidence to establish any positive act of suppression on the part of the appellants with intent to evade payment of duty. Their repeated representations made to the department would strongly indicate that they entertained a bona fide doubt as to whether the process is manufacture or not - demand invoking extended period is, therefore, unsustainable. Appeal allowed - decided in favor of appellant.
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