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2010 (6) TMI 186 - AT - Central ExciseDemand- the adjudicating authority by its order confirmed the demand to the tune of Rs. 5,96,529/- while holding that the appellants were availing Cenvat credit and was paying duty @ 8% in terms of Rule 57AD(2)(b), though the clearance of the goods was governed by Rule 57-AB(ic) of the Central Excise Rules. Being dissatisfied, the appellants carried the matter before the Commissioner (Appeals) wherein while rejecting the application for stay, the appellants were directed to deposit the entire amount demanded. Appellant submits that process not manufacture and Commissioner (Appeals) should have considered the same. Held that- activities conducted comprised of drawing of wires from wire rods of higher gauge. Such process not manufacture as held in CCE v. Technoweld Industries 2008 -TMI - 46589 – SC, while considering liability under aforesaid Rules, necessary for authorities to consider whether any process of manufacture involved. Matter remanded for decision.
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