2017 (9) TMI 68

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..... the activities of Segregation of Shredded mixed metal falling under various Chapters i.e. 7204.10, 7404.00, 7802.00, 7902.00 and 4004.00 etc. as per allegation in the show Cause Notice the process of segregation of scrap not treated as manufacturing activity specified under Section 2 (f) of Central. Excise Act, 1944 and as such the appellant is not entitled for the Cenvat Credit under rule 6(1) C .....

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..... t on the input also cannot be disputed. He further submits chat lower authority have failed to consider the provision of Rule 5 of Cenvat Credit Rules, which allow the refund of unutilized credit on export goods. In impugned order rendered the said provision redundant, if credit not allowed. He submits that the concept of manufacture as regard 100% EOU is wider than the concept of manufacture unde .....

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..... y Hasija, Ld. Superintendent(A.R.) appearing on behalf of revenue reiterates the findings of impugned order. He submits that segregation of scrap is not activity, which amount to manufacture and in terms of section 2(f) of Central Excise Act, 1944. The Cenvat credit is admissible to the manufacturer and appellant being non manufacturer, credit is not admissible. 4. I have carefully considered the .....

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