TMI Blog2017 (9) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... vailed credit on various input services that were used in the manufacture of Calcium Carbonate? - Held that: - Undisputedly the process carried out by the appellant in their factory is that the appellants bring Marble Lumps/ powder etc., subjected it to its process of screening and unsalable marbles were sold, whereas the marble powder, which are to be used in the process of manufacture are accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x-VADODARA-II since involve common issue are taken up together for disposal. 2. The brief facts of the case are that the appellant are engaged in the manufacture of Calcium Carbonate falling under Chapter 28 of CETA, 1985. They had availed Cenvat Credit on duty paid inputs , capital goods and input service as per Cenvat Credit Rules 2004. In the process of manufacture of Calcium Carbonate, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal before the Ld. commissioner (Appeals), who in turn, rejected the appeals. Hence the present appeal. 3. The Ld. Chartered Accountant for the appellants submits that they are not engaged in the trading of Marble Powder as alleged by the Dept. in as much as they bring the raw Marble powders into their factory and subjected it into in the process of screening. After the fine powder emerged as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... powder, as they had availed credit on various input services that were used in the manufacture of Calcium Carbonate. The basic fallacy in the reasoning of the authorities below is that after screening of the Marble Powder the remnant Marble Lumps sold by the appellant, is considered sales a such, and accordingly a trading activity. Undisputedly the process carried out by the appellant in their fac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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