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M/s. Agarwal Metals Versus C.C.E. Jaipur-I

2016 (7) TMI 1141 - CESTAT NEW DELHI

Manufacturing - denial of Cenvat Credit of duty paid on the inputs as the processes undertaken by the appellant does not amount to manufacture - Held that:- The Tribunal in the case of Rico Auto Industries Ltd. Vs. CCE New Delhi (2003 (2) TMI 512 - C .....

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Board’s circular 283/117/96-CE. - Decided in favour of aseessee. - E/510/2008-EX(DB) - FINAL ORDER NO. 51854/2016-EX(DB) - Dated:- 16-5-2016 - Ms. Archana Wadhwa, Member (Judicial) and Shri B. Ravichandran, Member (Technical) Ms. Rinky Arora, Advocat .....

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d 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 same under bond. In as much as the appellant .....

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entitled to avail the Cenvat Credit of duty paid on the inputs. Accordingly proceedings were initiated against them resulting in passing of the present impugned order. Hence the present appeal. 2. Though the appellant have pleaded that processes unde .....

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3 (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 Bo .....

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