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TMI Blog2018 (3) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... manufactured by the appellants out of the free issue of input materials received from their customers and galvanisation of the manufactured goods received by them from their customers and after the required processes the goods were returned to the customers form whom the input goods were received, is sustainable law. ii) Whether the Notice is hit by limitation. iii) Whether the appellant shave properly availed the benefits of Notifications 8/2002-CE, dt 1.3.2002 as amended; and 9/2003-CE dt. 1.3.2003, as amended and whether the CENVAT credit was taken irregularly and iv) Whether imposition of penalties on the appellants company as well as on the Managing Director is sustainable. Learned A.R. takes the Bench through the entire order a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ove decision which is reproduced herein below:- "The iron and steel raw material such as angles, plates, tubes etc. are used in making part of structures and they acquired a distinctly different shape to suit the structural design. For example, if iron or steel angles and plates are cut to make a steel table or chair which can be dismantled, it cannot be said that there are no goods manufactured because the iron and steel angles or plates remain such angles and plates though of different sizes and merely wholes are punched and screws fitted. Unlike in liquid mixtures, the raw material of iron and steel or wood will retain their identity, but it is precisely their being cut and designed, punched and fitted to make an article commercially k ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the process of galvanization to be deemed manufacture for the products of Chapter 72, has been brought into effect w.e.f 01.03.2011 vide the Union Budget 2011. This being so, the process of galvanizing carried out on the impugned products would not be deemed manufacture during the material period. 7. In view thereof we hold that the impugned order is unsustainable. The same is set aside. The appeal is allowed with consequential reliefs, if any." 6. Since identical issue has been considered as not amounting to manufacture by this Bench in the appellant s own case, we hold that the impugned order is correct and legal and does not suffer from any infirmity. The impugned order is upheld and appeals are rejected. ( Order pronounced and di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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