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Piplani Enterprises Versus C.C.E. Delhi-IV

2015 (10) TMI 902 - CESTAT NEW DELHI

Disallowance of CENVAT Credit - Bright bars - denial on the ground that Bright bars are not a commodity subject to excise duty as no process of manufacture is involved in the transformation of round bars into Bright bars - Held that:- Duty was being collected upon bright bars and credit was being availed on such goods. A further trade notice dated 16/06/2004 was issued as clarification to trade notice No. 18/2003 stating that there is no process of manufacture. The demand is raised for the perio .....

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s. - when the input is received in the factory and used in or in relation to manufacture of final product and payment of duty is evidenced by the invoices the credit cannot be denied. The question whether the input is a result of a process of manufacture is irrelevant - Decided in favour of assessee. - Appeal No. E/55811/2014-EX(SM) - Final Order No.52908/2015 - Dated:- 17-9-2015 - Ms. Sulekha Beevi C.S., Member (Judicial) For the Petitioner: Shri Virendra Kumar Sharma, Advocate For the Responde .....

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g an excisable commodity the credit was not admissible on Bright Bars. Accordingly, the appellants were issued show cause notice which after adjudication disallowed credit and also raised duty demand, interest and penalty. In appeal, the Commissioner (Appeals), upheld the same. Aggrieved, the appellant is before the Tribunal. 3. The credit on Bright bars used by the appellant for the manufacture of finished goods, is sought to be denied on the ground that Bright bars are not a commodity subject .....

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lant is not disputed. So also there is no dispute that bright bars where used by the appellant to manufacture their final product. Again there is no case that the inputs supplied were not covered by valid document prescribed under the Cenvat Credit Rules, for availing credit. The benefit of credit is sought to be denied on the ground that on the end of the supplier these goods were not excisable goods. 4. Interestingly, although the Apex Court in its judgment dated 20.09.1994 in CCE, Chandigarh .....

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