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TMI Blog2016 (2) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... . Narsimhan, Advocate For the Respondent : Shri Govind Dixit, DR ORDER PER ASHOK JINDAL: The appellant Exide Industries Ltd. is in appeal against the impugned order denying Cenvat Credit on semi finished / unformed batteries. 2. The facts of the case are that the appellant are manufacturer of electric accumulators. The appellant procured semi finished and unformed batteries from their siste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant appeared and submits that the appellant has taken the activity in their factory of electrolic filling in the batteries received in semi finished conditions. Thereafter, they do jar formation process that is put two plate inserted into container with top lid closed and sealed and the complete batteries is sold by them on payment of duty. Therefore, the activity undertaken by the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t aside. 4. On the other hand, Ld. AR reiterated the findings of the impugned order and submits that as the activity of the appellant does not amount to manufacture as the character and classification of the impugned goods does not change by the activity undertaken by the appellant. Therefore, Cenvat Credit is rightly denied by the Adjudicating Authority. 5. Heard both the sides. Considered the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ken by the appellant and also gone through the section note 6 of section 16 of the Central Excise Tariff Act 1985 which is reproduced here as under: "In respect of goods covered by this section, conversion of an article which is incomplete or unfinished but having the essential character of the complete or finished article (including "blank" that is an article, not ready for direct use, having t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. The appellant has succeeded on the issue that whether their activity amounts to manufacture or not. We also hold that as per the decision of Honble High Court in the case of Ajinkya Enterprises (Supra) wherein it has been held that if activity does not amount to manufacture, the goods cleared on payment of duty shall amount to reversal of credit. In that situation also appellant is not requir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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