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2015 (10) TMI 1252 - CESTAT NEW DELHI

2015 (10) TMI 1252 - CESTAT NEW DELHI - TMI - CENVAT Credit - Manufacturing activity - conversion of round bars into bright bars - Held that:- Tribunal in Ajinkya Enterprises vs. CCE, Pune-III-[2013 (6) TMI 610 - CESTAT MUMBAI] along with other judgements placed reliance on Super Forgings and Steel Ltd. Vs. CCE, Chennai-[2007 (7) TMI 77 - CESTAT, CHENNAI] and observed that once duty on the final products has been accepted, credit cannot be denied even if the activity does not amount to manufactu .....

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-7-2015 - Smt. Sulekha Beevi C.S., Member (Judicial), J. For the Petitioner : Shri R.k.Grover, AR For the Respondent: Shri G.G.Gupta & Sh.R.S.Sharma, Advocates ORDER Per: Sulekha Beevi C.S. This appeal is filed by the Revenue aggrieved by the order allowing Cenvat Credit availed by the respondent. 2. The respondent are engaged in the drawing of steel bright bar falling under chapter 7215.20 from black steel rod falling under chapter 7228.30 and 7214.90 of Central Excise Tariff Act, 1985.They .....

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), the conversion of black bars/rods into bright bars was held to be manufacture. This decision was followed in decision rendered in Geeta Bright Bar Works Pvt. Ltd. vs. CCE, Mumbai-V-2012 (277) ELT 67 (Tri.Mum.). Based upon the above judgements and the Circular issued by the Board, the respondents were issued show cause notice to reverse/pay back Cenvat Credit availed by them. The adjudicating authority found against the respondents herein and held that the respondents are liable to reverse/ pa .....

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