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2010 (3) TMI 429 - AT - Central ExciseCenvat- Input- The present dispute relates to Steel Tubes and Pipes, which have been procured as inputs and which were cut into desired length and electroplated and exported. Show cause notice was issued holding that mere cutting of Tubes and Pipes to desired length and electroplating would not amount to manufacture and the final product “electroplated pipes and tubes” were not arising out of manufacture and, therefore, no new excisable goods were manufactured and, therefore, credit availed on such steel tubes/pipes was irregular. Held that- contention of appellant that relief in respect of duty paid on inputs and final products available as products exported, acceptable impugned order set aside. Original order dropping proceeding restored.
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