TMI Blog2016 (3) TMI 775X X X X Extracts X X X X X X X X Extracts X X X X ..... OF INDIA ) had held that the 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 further trade notice dated 16/06/2004 was issued in cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty is evidenced by the invoices, credit cannot be denied. The question whether the input is the result of a process of manufacture is irrelevant. What is relevant is whether duty has been paid or not on such input. - Decided in favour of assessee - Appeal No. E/55700/2014-ST-SM - Final Order No.52844/2015 - Dated:- 10-9-2015 - SMT.SULEKHA BEEVI C.S., MEMBER (JUDICIAL) For the Petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity. The show cause notice issued finalized by disallowing the credit and also imposing 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 manufacture of finished goods, is sought to be denied on the ground that the bright bars are not commodity subject to excise duty as no proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ules, for availing credit. The benefit of credit is sought to be denied on the ground that at 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) had held that the processing of round bars into Bright bars would not amount to manufacture, the D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Ld. Counsel for the appellant placed reliance on the decision in Light Lift Industries vs. CCE, Delhi-IV-2010 (262) ELT 602 (Tri.-Del.) wherein it has been held that the credit is admissible on bright bars. Further, when inputs is received by the appellant and used in or in relation to manufacture of final product and payment of duty is evidenced by the invoices, credit cannot be denied. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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