2016 (7) TMI 1141

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..... ORDER The appellant is engaged in the manufacture of Pressure Die Cast Articles Of Zinc falling under chapter 79 of the Schedule of the Central Excise Tariff Act, 1985, which is being cleared by them on payment of duty. Apart from the above activity, in some cases, the appellant does the process of cleaning, anodizing, electroplating, powder coating, etc on the various inputs and exports the sam .....

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..... (CEGAT-Del), has held that even if the processes undertaken by the assessee do not amount to manufacture, credit of duty paid on the inputs would still be admissible on export of the said processed input in terms of provisions of Rule 57F(2) and Board's circular 283/117/96-CE reported in 1997 (18) RLT M27. 3.  In fact, we find that commissioner (A) has not disputed applicability of the said .....

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