TMI Blog2018 (8) TMI 889X X X X Extracts X X X X X X X X Extracts X X X X ..... chipping, painting, oiling, proof machining and measuring, thereafter, they sold to their buyers. As without these processes, these CI Castings are not usable by their customers, therefore, in terms of under Section 2(f) of Central Excise Act, 1944 read with Section VI of 17 Central Excise Act, 1985, the activity undertaken by the appellant amounts to manufacture - Cenvat credit cannot be denied - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s manufacturing CI castings as well as Motor Vehicle Parts, the main raw material used by the appellant for manufacturing CI castings is cast/pig iron and for manufacture of Motor Vehicle Parts is CI Castings. The appellant is also purchasing CI castings from other manufacturers and availing Cenvat Credit on the duty paid on such castings. Considering the fact that such casting is an input of thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant submits that in their own case for the subsequent period the Ld. Commissioner (Appeal) has held that the activity undertaken by the appellant amounts to manufacture which has been explained by the Ld. Counsel that they have purchased raw CI Castings and they do certain process to make them to use further as Motor Vehicle Parts, therefore, the essential character of raw material has been change ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. Heard the parties considered the submissions. 9. On careful consideration submissions made by both the sides, the fact is on record that the appellant is purchasing raw CI castings and doing certain processes on that, namely, shot blasted, grinding, erasing, chipping, painting, oiling, proof machining and measuring, thereafter, they sold to their buyers. As without these processes, these CI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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