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TMI Blog2011 (9) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... g is removal of inputs 'as such'. Inasmuch as the activity undertaken by them does not amount to manufacture - As decided in the case of Faridabad Iron & Steel Traders Association vs. UOI [2003 -TMI - 47160 - HIGH COURT OF DELHI] that process of cutting or slitting sheets in coil form to specific sizes does not amount to manufacture as no new, different and distinct article having distinct name, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants were availing benefit of Cenvat credit of duty paid on various items, which were not inputs for the manufacture of final product. Accordingly, proceedings were initiated raising demand of duty of Rs. 1,97,369/- in respect of such inputs. It is further seen that the appellants was also claiming Cenvat credit in respect of plate cutting, which were being cleared by them on payment of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals) observed that the appellants have already reversed an amount of Rs. 1,97,369/-. As such, he held that there is no further liability on the appellants. However, in case of removal of plate cuttings he observed that inasmuch as the process undertaken by the appellants does not amount to manufacture and clearance of plate cuttings amounts to removal of inputs 'as such'. Accordingly, he observ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner, Bhilai to Chattisgarh State Electricity Board raising huge demand of duty on the ground that the activity of cutting plates, Angle and Channels to size amounts to manufacature. 5. However, learned D.R. brought to my notice that the Hon'ble Delhi High Court's decision in the case of Faridabad Iron Steel Traders Association vs. UOI - 2004 (178) ELT 1099 (Del.) wherein it was held that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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