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TMI Blog2014 (1) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... re was no merit in the department’s allegation that CENVAT Credit would not be admissible on TMT bars at their Dankuni unit, when subjected to ‘Zinga process’ and processed goods were cleared on payment of duty - the pre-deposit of CENVAT Credit waived till the disposal – Stay granted. - Appeal No.Ex.Ap.81/11 - - - Dated:- 28-3-2013 - Dr. D.M. Misra and Dr. I.P. Lal, JJ. For the Appellant: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise Rules, 2002. Consequent to the said reply from the department the applicant s Dankuni unit was registered with the Central Excise department and they received duty paid TMT bars from their Paharpur unit, and availed CENVAT Credit. After carrying out the necessary Zinga process, they cleared the procured goods on payment of duty directly to the customers. The Ld. Advocate submitted that the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rocess amounts to manufacture under section 2(f) of Central Excise Act, 1944. Consequently, they have cleared TMT bars from Paharpur unit on payment of duty and CENVAT Credit was availed at their Dankuni unit. Prima facie, we do not find merit in the departments allegation that CENVAT Credit would not be admissible on TMT bars at their Dankuni unit, when subjected to Zinga process and processed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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