TMI Blog2016 (6) TMI 760X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 Stainless Steelway Ltd. vs. Commr. of C.Ex, Raigad (2014 (9) TMI 658 - CESTAT MUMBAI ) held that the activity of the appellant is amount to manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent : Shri Hitesh Shah, Commr. (AR) ORDER PER : RAMESH NAIR The appeal is directed against Order-in-Original No. 11/MAK(11)COMMR/RGD/13-14 dated 31/05/2013 passed by the Commissioner of Central Excise, Customs and Service Tax, Raigad. 2. The issue involved in the present case is whether the process of cutting/ slitting of cold rolled or hot rolled stainless steel coils/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation. This judgment of the Tribunal was accepted by the revenue and in another case of the appellant itself the Commissioner relying on the aforesaid Tribunal judgment dropped the proceeding vide OIO No. 11/SHH(11)PC/RGD/2015-16 dated 24-9-15. 5. In view of the above settled position on the issue involved in the impugned order can not sustain. We also find that even if it is held that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subjected before being removed does not amount to manufacture, the manufacturer shall pay an amount equal to the CENVAT credit taken under sub-rule (1) and in any other case the manufacturer shall pay duty on goods received under sub-rule (1) at the rate applicable on the date of removal and on the value determined under sub-section (2) of section 3 or section 4 or section 4A of the Act, as the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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