TMI Blog2016 (10) TMI 1162X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal allowed - decided in favor of appellant. - E/1713/2007-DB - Final Order No. A/70991/2016-EX(DB) - Dated:- 13-10-2016 - Shri Anil Choudhary, Member (J) and Anil G. Shakkarwar, Member (T) Shri Nishant Mishra, Advocate, for the Appellant. Shri Pawn Kumar Singh, Superintendent (AR), for the Respondent. ORDER [Order per : Anil Choudhary, Member (J)]. - The appellant, M/s. Balaji Wires Pvt. Ltd. are manufacturer of G.I. Wire, Drawn G.I. Wire, etc., is in appeal against Order-in-Original No. 12/COMMR./GZB/2007, dated 15-3-2007 passed by Commissioner of Central Excise, Ghaziabad. 2. The issue in this appeal is whether the appellant procuring duty paid Black Wire and subjecting it to process of galvanization clear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise Act, 1944. Further, the goods did not fall in the category of exempted goods and accordingly, they were required to be reversed Cenvat at the time of clearances. Thereafter, SCN dated 27-10-2005 was issued. It appeared to Revenue, that if the explanation of the appellant that the process does not amount to manufacture, is accepted, then the goods in question cannot be treated as dutiable at all and accordingly, the appellant was not entitled to take Cenvat credit on the inputs used in the manufacture of such goods (galvanization of Black Wire). It further appeared to Revenue that the appellant have taken Cenvat credit on entire quantity of inputs, namely Black Wire and Zinc and used the same for the manufacture of dutiable as wel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 Excise duty amounting to ₹ 48,47,331/- including education cess was confirmed as short paid under the provisions of Rules 6 8 of Central Excise Rules, 2002. And further, the amount deposited earlier was appropriated ₹ 40,00,000/-. Penalty of equal amount is also imposed along with charging of interest. Being aggrieved, the appellant preferred appeal before this Tribunal. 6. The learned counsel Mr. Nishant Mishra appearing for the appellant urged, galvanisation simplicitor does not amount to manufacture. Further, there is no averment in the show cause notice that galvanization amounts to manufacture. Merely, because there is a separate Tariff entry with effect from 1 March, 2005, it cannot be said that black wire galvaniza ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umbo rolls of plain tissue paper/aluminium foil into smaller size was held, does not amount to manufacture on the principle that character and end-use did not undergo any change on account of winding, cutting/slitting and packing. It was also held that mere mention of a product in a tariff heading, not necessarily implies that said product was obtained by process of manufacture. Also held that just because raw materials and finished products come under two different headings, it cannot be presumed that process of obtaining finished product from such a raw material automatically constitute manufacture. 7. The learned AR for Revenue relies on the impugned order. 8. Having considered the rival contentions, we take notice that prior to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
