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TMI Blog2010 (10) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... oxes etc. from the open market. It was alleged by the Revenue that they themselves were carrying certain activities for the manufacture of unfinished steel castings in the premises of M/s. Kothi Steel Ltd. and after manufacture, the same were removed from the premises of M/s. Kothi Steel Ltd. to other premises for completing the process of grinding and finishing of the same. - Held that: - The Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate appearing for the respondent. 2. As per facts on record the respondent is engaged in the manufacture of non alloy steel ingots and cast articles of non alloy steel falling under Chapter 72 73 of Central Excise Tariff Act, 1985. Their factory was visited by the Central Excise Officers on 18-12-2002, who conducted various checks and verifications. It was found that the appellant was clear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es for completing the process of grinding and finishing of the same. 3. On the above basis, Revenue initiated proceedings against M/s. Kothi Steel Ltd. proposing recovery of duty of Rs. 1,89,869/-. The said duty stands confirmed by the original adjudicating authority but was subsequently dropped by Commissioner (Appeals) vide his impugned order. 4. On going through the order passed by Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he factory of M/s. Kothi Steel Ltd. and on the other hand they have pleaded that M/s. Kothi Steel Ltd. has to be treated as manufacturer. Admittedly the molten metal stands sold by M/s. Kothi Steel Ltd. to M/s. Leuva Engineers, who had not removed liquid metal from their premises but have sent additional raw material required for use in the manufacture of unfinished steel castings. The goods stand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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