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Bhavnish Metal Versus Commissioner of Central Excise, Delhi-IV

2015 (11) TMI 772 - CESTAT NEW DELHI

Disallowance of Cenvat credit - bright bars - benefit of credit is sought to be denied on the ground that on the end of the supplier these goods were not excisable goods - Held that:- processing of round bars into Bright bars would not amount to manufacture, the Department by Trade Notice No. 18/2003 dated 14/08/2003 had clarified that the process of making bright bars from wire rods amounts to manufacture. Duty was being collected upon bright bars and credit was being availed on such goods. A f .....

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cated and order passed. This goes to show that the Department itself was under much confusion as to whether excise duty is to be collected or not on bright bars. - impugned order is set aside. - Decided in favour of assessee. - Appeal No. E/55851/2014-EX(SM) - Final Order No. 52907/2015 - Dated:- 18-9-2015 - Sulekha Beevi CS, Member (J) For the Appellant : Ms Surbhi Sinha, Adv For the Respondent : Shri M R Sharma, DR ORDER Per Sulekha Beevi CS 1. The appeal is filed challenging the disallowance .....

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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 to excise duty as no process of manufacture is involved in the transfo .....

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re 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 Vs. Vee Kayan Industries, 1996 (83) ELT 262 (SC) held that the process .....

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