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Jindal Stainless Steelway Ltd. Versus Commissioner of Central Excise, Raigad

2016 (6) TMI 760 - CESTAT MUMBAI

Manufacture - entitle for cenvat credit - whether the process of cutting/ slitting of cold rolled or hot rolled stainless steel coils/ plates of various length, width and thickness into coils of specific width as also de-coiling of such cold rolled or hot rolled stainless steel coils/ plates and cutting them into sheets of specific dimensions amount to manufacture as defined in terms of Section 2(f) of Central Excise Act, 1944? - Held that:- Tribunal and this Tribunal in the case of Jindal Stain .....

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ot be denied even if the activity does not amount to manufacture. As per the above position, we are of the considered view that impugned order is not sustainable; hence the same is set aside. - Decided in favour of assessee - Appeal No. E/88174/13-Mum - Final Order No. A/85348/2016-WZB/EB - Dated:- 6-1-2016 - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) For the Petitioner : Shri Rajesh Ostwal, Advocate For the Respondent : Shri Hitesh Shah, Commr. (AR) ORDER PER : RAMESH N .....

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ets of specific dimensions amount to manufacture as defined in terms of Section 2(f) of Central Excise Act, 1944 and when the process is not amounts to manufacture, whether the appellant is entitle for cenvat credit on the various inputs used in the above process. 3. We heard both the sides. 4. This very issue in the appellants own case had come up before this Tribunal and this Tribunal in the case of Jindal Stainless Steelway Ltd. vs. Commr. of C.Ex, Raigad - 2014 (310) ELT 194 (Tri.-Mum) held .....

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that the activities of the appellant is not amount to manufacture, cenvat credit availed on the inputs and utilized for payment of duty on the processed goods cannot be disputed in terms of Rule 16 of Central Excise Rules, 2002, which is reproduced below: RULE 16. Credit of duty on goods brought to the factory. - (1) Where any goods on which duty had been paid at the time of removal thereof are brought to any factory for being re-made, refined, re-conditioned or for any other reason, the assesse .....

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