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CCE & ST, Bhopal Versus M/s Mahalaxmi Vidhut Udyog

2016 (10) TMI 28 - CESTAT NEW DELHI

Manufacture - Nature of activity - iron /steel articles subjected to various processes like cutting, bending, punching and making holes - proprietor admitted that articles are manufactured by them - invoices clearly state that the goods supplied afte .....

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the lower authority that activity can not be treated as manufacturing and no excise duty is leviable on it. - Decided against the Revenue - Excise Appeal No. 2022 of 2012 - Final Order No. 53611/ 2016 - Dated:- 16-9-2016 - Dr. Satish Chandra, Presid .....

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e case are that the respondent are engaged in manufacturing as well as trading activity. They purchase iron /steel articles and subject to these various processes like cutting, bending, punching and making holes. Thereafter, these goods were cleared .....

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missioner (Appeals) vide the impugned order set-aside the original order. Aggrieved by this, the Revenue is in appeal. Ld. AR reiterated the grounds of appeal which are as follows: (1) The Proprietor of the respondent firm in his statement admitted t .....

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different products. 2. None appeared on behalf of the respondent. 3. We have perused the appeal papers and heard the ld. AR. 4. The point of dispute is the nature of activity carried out by the respondent. On careful consideration of the grounds rai .....

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ts to manufacture, I find that this process will amount to manufacture only when it is established that such activity resulted in emergence of parts of the structures. The show cause notice is silent on this aspect. Since it is an allegation of the D .....

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processing. The CBEC in its circular No. 584/21/2001-CX dated 07.09.2001 had clarified that cutting/ shearing or such process on goods of Chapter 72 should amount to manufacture. However, subsequently this circular was withdrawn vide Circular No. 81 .....

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mount to manufacture. It is settled principle that the clarification issued by the Board is binding on the Department. Hon ble Supreme Court in the case of CCE vs. Dhiren Chemical Industries 2002 (139) ELT 3 (SC) ordered that regardless of the interp .....

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