TMI Blog2015 (1) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty and penalty, set aside the impugned order itself - Decided in favour of assesse. - Appeal No. 50968 of 2014 - ORDER NO . FO/ 54589/2014-Ex(Br) - Dated:- 2-12-2014 - Ms. Archana Wadhwa and Mr. Rakesh Kumar, JJ. For the Appellant : Shri R. S. Sharma and Virender Kumar Sharma, Advocate For the Respondent : Shri Promod Kumar, Jt.CDR JUDGEMENT Per Ms. Archana Wadhwa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 30.9.14. It is worthwhile to reproduce the relevant paragraphs from the said order where the entire precedent decision stand discussed 4. That the process of conversion of black bars/rods into bright bars does not amount to manufacture was declared by the Hon ble Supreme Court in the case of Vee Kayan Industries Vs. Collector of CE, Chandigarh 1996 (83) ELT 262 (SC). It was also followed by C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tory, they cannot claim for the purpose of allowing Cenvat credit that the process of manufacture had not taken place. Similar view was held by CESTAT in the case of CCE, J K Jammu Vs. North Sun Enterprises Industrial Estate 2012 (284) ELT 75 (Tri.-Del.). Recently CESTAT in the case of Plyrub Extrusions (I) Pvt. Ltd. Vs. CCE Belapur 2014-TIOL-1867-CESTAT-MUM has held as under: 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t aside and the appeal is allowed with consequential relief, if any. 5. In the light of the foregoing, the appeal is allowed. 3. Inasmuch as the issue stand decided, we, after dispensing with the condition of pre-deposit of duty and penalty, set aside the impugned order itself, and allow the appeal with consequential relief to the appellants. 4. Stay petition as also appeal gets disposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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