9911796707
TMI Blog2011 (9) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... any request for adjournment in spite of notice of hearing sent to the appellants well in advance. Accordingly, I have heard learned SDR and have gone through the impugned order. 2. As per facts on record the appellants are engaged in the manufacture of rolled products. Their factory was visited by Central Excise officers on 4.3.2004, who conducted various checks and verification. They found that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... late cuttings. Accordingly, demand of duty of Rs. 41,695/- was raised. 3. The show cause notice issued stands culminated into an order passed by the Asst. Commissioner confirming demand as raised in the notice as also imposing penalty of Rs. 15,000/- under Rule 13(1) of the Cenvat Credit Rules, 2002, read with Rule 25 of Central Excise Rules, 2002. On appeal against the above order, Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. The said order is impugned before me. 4. The appellants in grounds of appeal have pleaded that the inputs received by them were not being cleared 'as such' but the same were cleared after cutting the plate 'as per size'. Revenue's contention that the said cutting activity does not amount to manufacture is against the Revenue's own stand inasmuch as two show cause notices stand issued by the As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In view of the above it has to be held that cutting of plates does not amount to manufacture. If that be so, it has to be held that plates were cleared by the appellants 'as such'. Thus in terms of Rule 3(4) of Cenvat Credit Rules, 2002 the appellants are required to pay duty equal to the credit taken. Accordingly, I find no infirmity in the view adopted by the Commissioner (Appeals). Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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