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2016 (10) TMI 185 - CESTAT NEW DELHI

2016 (10) TMI 185 - CESTAT NEW DELHI - 2016 (342) E.L.T. 286 (Tri. - Del.) - 100% EOU - Refund claim - Rule 5 of Cenvat Credit Rules, 2004 - accumulated credit on input services - whether the appellant's activity of converting blocks into slabs or tiles amounts to manufacture or not - appellants submitted that the process undertaken by the appellant amounts to manufacture in terms of Exim Policy, which has got wider notification than Section 2 (f) of the Central Excise Act, 1944 - Held that:- Th .....

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appearing in para 3.31 of the Exim Policy is relevant and not section 2 (f) of the Central Excise Act. Therefore, the impugned orders are not sustainable and are set aside. - Decided in favour of appellant - Excise Appeal No.1483/2008-EX(DB) and Excise Appeal No.1646/2008 - Final Order No.53319-53320/2016 - Dated:- 31-8-2016 - Mr. Justice (Dr.) Satish Chandra, President and Mr. B. Ravichandran, Member (Technical) Rep. by Shri Jatin Mahajan, Advocate for the Rep. by Shri G.R.Singh, DR for the re .....

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slabs or tiles does not amount to manufacture and hence, no refund is available. 2. Ld.Counsel for the appellants submitted that the process undertaken by the appellant amounts to manufacture in terms of Exim Policy, which has got wider notification than Section 2 (f) of the Central Excise Act, 1944.He relies on the decided cases to support his submissions. 3. Ld. AR relied on the findings in the impugned order. 4. We have heard both the sides and perused the appeal records. 5. The only issue i .....

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