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TMI Blog2014 (3) TMI 708X X X X Extracts X X X X X X X X Extracts X X X X ..... the General Manager of the appellant is on record who stated that the appellant has undertaken the process of annealing, drawing and pickling, which also does not amount to manufacture. It is also stated by the appellant that they have not taken the CENVAT credit on these goods when they received for repair. In these circumstances, they are not required to pay any duty or required to reverse the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (AR) JUDGEMENT Per: Ashok Jindal: The appellant is in appeal against the impugned order wherein duty along with interest and penalty has been confirmed against them on the premise that they have cleared the goods without payment of duty. 2. The brief facts of the case are that the appellant received duty paid goods in their factory for carrying repair, reconditioning, remaking. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Rule 16 of the Central Excise Rules, 2002. 5. Heard the ld. AR. 6. On perusal of the records, I find that the statement of the General Manager of the appellant is on record who stated that the appellant has undertaken the process of annealing, drawing and pickling, which also does not amount to manufacture. It is also stated by the appellant that they have not taken the CENVAT credit on th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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