2017 (2) TMI 361

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..... nger imported and used for hooking the same was input since only upon hooking, the hanger becomes a complete hanger - the impugned order denying Cenvat credit of the duty paid is liable to be set aside - credit allowed - appeal allowed - decided in favor of appellant. - E/41546/2015 - Final Order No. 41310/2016 - Dated:- 29-7-2016 - Shri D.N. Panda, Member (J) Shri P.C. Anand, Cons., for t .....

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..... rocess of manufacture in the factory of a manufacturer is an input. There is no finding by the authority below that the hangers imported without hook has not undergone processing of fixing hook thereto. Therefore, the show cause notice having been issued on misconception of law, calls for the impugned order to be set aside. 3. Revenue supports the adjudication. 4. Heard both sides and peruse .....

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