2015 (10) TMI 1974

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..... oner : Mr. N. Anand Adv For the Respondent : Mr. N. Jagadish, A.R. ORDER Per : ARCHANA WADHWA Revenue by entertaining a view that the activity of slitting and cutting HT/CR coils into HR/CR strips does not amount of manufacture as held by the Honble High Court of Delhi in the case of UOI Vs Faridabad iron and Steel Traders Association [2005 (181)ELT A 68 (SC)] initiated proceedings against th .....

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..... d to various decisions of the Tribunal confirmed by the Honble Bombay High Court, we find that all such decisions stands considered by the majority order of the Tribunal in the case of Asian Colour Coated Ispat Ltd., Vs CCE [2015(317) ELT 538 (Tri-Del)]. Wherein it stands held that when the CENVAT credit availed on the inputs stand utilized for payment of duty on the final product, there would be .....

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