TMI Blog2018 (8) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... oods and therefore, the CENVAT Credit availed on the same is not eligible. Held that:- CBEC vide Circular No. 19/19/1994-CX dated 09.02.1994 has clarified that galvanization does not amount to manufacture within the meaning of Section 2(f) of Central Excise Act, 1944 - Tribunal has also held that galvanization does not amount to manufacture. Tribunal in the case of Faridabad Iron & Steel Tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngaged in manufacture of excisable goods. The Department alleged that during the period from December 2006 to February 2007, the appellants have availed the CENVAT Credit of the duty paid on the inputs viz., H.R. Coils, Zinc and LPG Gas for the clearance of 45.956 MT of Hot Dipped Galvanized Steel coils affected by them. The Department contended that CBEC vide Circular No. 19/19/1994-CX dated 09.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arred; the purchased C.R. coil falling under Ch. H. 72091890 and after galvanization, the product is cleared under chapter heading 72104100; as there is change in the chapter heading and the character of the goods, the process is a manufacture; the Rules of CENVAT Credit 2004 clearly states that CENVAT Credit shall not be allowed on such quantity of inputs which are used in the manufacture of exem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has reiterated the findings of OIA and OIO. 4. Heard both sides and perused the records of the case. 5. We find that CBEC vide Circular No. 19/19/1994-CX dated 09.02.1994 has clarified that galvanization does not amount to manufacture within the meaning of Section 2(f) of Central Excise Act, 1944 as held by Commissioner (A). We find that as held by the Commissioner (A), the Tribunal has als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is not available to the appellants in terms of CENVAT Credit Rules, 2004. Going by the period involved, we find that CBEC Circular No. 314/30/97-CX dated 06.051997 is not applicable to the case of the appellants; therefore , we find that there is no need to interfere with the order of the learned Commissioner (A). 7. In view of the above, the appeals are rejected. ( Operative portion of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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