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TMI Blog2016 (12) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... to prepare pickled and annealed stainless steel wire rods. The appellant had exported the pickled and annealed stainless steel wire rods under rebate. The lower authorities were of the view that pickling and annealing does not amount to manufacture within the meaning of Section 2(f) of the Central Excise Act, 1944. Hence availment of cenvat credit of the duty paid on inputs was incorrect. Coming to such a conclusion, a show cause notice was issued for the demand of the ineligible cenvat credit availed and also for the refund of the rebates already sanctioned. The adjudicating authority, after following the due process of law, confirmed the demands raised in the show cause notice along with interest and also imposed penalty. 3. The learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtmental representative, on the other hand, submits that two conditions need to be satisfied for availing modvat/cenvat credit the manufacturer must have paid duty on inputs which have been used in the process of manufacturing of final products, and excise duty must have been levied on the final product. He would submit that in the case in hand there is no dispute as to the fact that cenvat credit has been paid on the inputs, but there is no manufacturing process which would entail the appellant to avail the cenvat credit. He would submit that the ratio of the judgment of the Apex Court in the case of KCP Ltd. vs. CCE, Chennai reported in 2013 (295) ELT 353 (SC) would apply. 5. We have considered the submissions made by both sides an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that in the case of Finolex Cables Ltd. (supra), this Tribunal has categorically held that the assessee cannot be prevented from availing benefits available to the merchant exporter for the exports merely because he happens to be a manufacturer. In that case, the petitioner/appellant therein was a manufacturer and had exported the excess of procured raw material to overseas buyers under bond or under claim of rebate which was sought to be denied by the jurisdictional authorities. The findings of the Tribunal are in paragraph 10, which we reproduce below:-? "10. If the manufacturer of continuous cast copper wire rods 8 MM were to export without payment of duty under bond he was eligible to export and he was also eligible to retain and us ..... X X X X Extracts X X X X X X X X Extracts X X X X
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