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2023 (5) TMI 430 - AT - Central ExciseProcess amounting to manufacture or not - Recovery of inadmissible Cenvat credit - GP Sheets Cut Length - case of Revenue is that process carried out by them was mere cutting of length of GP coils and the same were not amounting to manufacture as per the provisions of Section 2(f) of the Central Excise Act, 1944 - HELD THAT:- The order of the Commissioner of Central Excise, Raigad which was the basis for making the demand against the appellant in the case of COLOUR ROOF (INDIA) LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, RAIGAD [2014 (7) TMI 523 - CESTAT MUMBAI] has been set aside by the Tribunal where it was held that there is definitely some value addition involved as the goods in question have been removed at a higher rate of duty resulting into additional duty to the exchequer of Rs. 50.40 lakhs. Since the appeal has been allowed in the case of M/s. Colour Roof (India) Ltd., the impugned order can be set aside for this reason itself. Hon’ble Gujarat High Court in the case of COMMISSIONER OF CENTRAL EXCISE, AHMEDABAD-III VERSUS NAHAR GRANITIES LTD. [2014 (5) TMI 57 - GUJARAT HIGH COURT] where reliance placed in the case of COLLECTOR OF CENTRAL EXCISE, PATNA VERSUS TATA IRON & STEEL CO. LTD. [2004 (2) TMI 68 - SUPREME COURT], where the question of dutiability of such product came up before the Supreme Court on the ground that such product was a mere byproduct of the manufacturing activity. It was held that no excise duty would be leviable on Zinc Dross. It was observed that merely because the assessee was selling the said by-product, would not mean that the same was a marketable commodity. In short, the Supreme Court held that there was no excise duty liability on the sale of Zinc Dross. There are no merit in the impugned order and the same is set aside - appeal allowed.
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