2007 (2) TMI 527

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..... Order]. Heard both sides. The Revenue filed these appeals against the impugned order passed by the Commissioner (Appeals). 2. The brief facts of the case are that the respondents are engaged in the manufacture of steel tubes and pipes and working under the Modvat scheme. The respondents were availing credit in respect of the duty paid on the inputs i.e. HR sheets. Thereafter, HR sheets wer .....

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..... which are not as per the required sizes, were cleared on payment of duty. Therefore, it cannot be said that inputs were cleared as such. 4. The contention of Revenue in the present appeal is that slitting does not amount to manufacture, therefore, the respondents are clearing the inputs as such. Hence they are required to reverse the credit in respect of the slits cleared by the respondents. .....

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