2009 (1) TMI 559

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..... r Chitkara, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. A short issue is involved in the present appeal. The appellants are engaged in the activity of applying fusion bonded epoxy coating on reinforced steel bars. There was a dispute between the appellants and their jurisdictional Central Excise authority as regards the said activity being an activity of manufactur .....

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..... emand of duty was confirmed against them. 4. We find that the law on the disputed issue is no more res integra and stand settled by various Larger Bench decisions of the Tribunal. Suffice it to refer to latest Larger Bench decision in case of M/s. H.M.T v. CCE, Panchcula, 2008 (232) E.L.T. 217 (Tri.-LB), who has again reiterated the same position that there is no one to one co-relation in credit .....

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