TMI Blog2010 (3) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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. Accordingly, show caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e inputs, which has gone into product, which has been exported. The decision of the Tribunal in their own case relating to earlier period takes into account that even inputs could have been exported under bond without payment of duty and, therefore, the Commissioner (Appeals) was wrong in ignoring the decision of the Tribunal. 5. Ld. Jt. CDR reiterates the findings and reasoning of the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the very same input, which has been procured by them. In such a situation, such input can be cleared on reversal of the Cenvat credit taken on them. Further, the submission of the ld. Advocate that in respect of the products exported the relief available is in respect of duty paid on the inputs as well as on the final products deserves to be appreciated. 7. Under these circumstances, the rat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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