TMI Blog2016 (11) TMI 1610X X X X Extracts X X X X X X X X Extracts X X X X ..... red by the respondent, is not an exempted goods at all as per definition given under Rule 2(d) of the Cenvat Credit Rules, 2004. Hence, there is no applicability of Rule 6(1) of the Cenvat Credit Rules, 2004, whatsoever arises. Moreover, it appears that the preparation of the HR Coils by the respondent is not manufacturing of goods at all, because, it is simply cutting, slitting and strengthening of HR Coils purchased from Tata Steel. Appeal dismissed - decided against Revenue. - Tax Appeal No.61 of 2006 - - - Dated:- 23-11-2016 - Mr. D. N. Patel And Mr. Ratnaker Bhengra, JJ. For the Appellant: M/s. Deepak Roshan, Amit Kumar For the Respondent: M/s. Dr. Samir Chakroberty, M.S. Mittal, Sheela Prasad, Abhijit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.21 of 2007 with Tax Appeal No.22 of 2007 with Tax Appeal No.23 of 2007 vide judgment dated 22nd August, 2016. It further appears from the facts and circumstances of the case that this appellant has issued one circular dated 02.03.2005 which is annexed as Annexure 3 to the Memo of the Tax Appeal. The HR Coils prepared by the respondent is an exempted goods and, hence, upon the inputs of the exempted goods under Rule 6(1) of the Cenvat Credit Rules, 2004, this Cenvat credit upon the raw material could not have been availed and wrongly the respondent has availed the Cenvat credit for the period 03.03.2005 to 30.06.2005 which is ₹ 4,23,14,176.94 + cess at 8,46,283.53. It is also contention of the appellant that upon the exempted goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further appears from the facts of the case that the respondent has paid the duty of ₹ 31,31,59,502.24 upon the HR Coils. As stated by the counsel for the respondent, they have never claimed the refund of the said amount, more particularly, when the respondent has already recovered the tax from purchasers of the HR Coils. Thus, no loss has been caused to the Union of India. On the contrary, Cenvat Credit is less than the amount paid by the respondent. These aspects of the matter have not been properly appreciated by the Commissioner of Central Excise, Jamshedpur while deciding Order-in-Original dated 27th January, 2006. This aspect of the matter has been properly appreciated by the CESTAT, Eastern Zone Bench, Kolkata while allowing the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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