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TMI Blog2015 (2) TMI 790X X X X Extracts X X X X X X X X Extracts X X X X ..... credit taken by the appellant in respect of CVD and SAD paid on imported membrane - Held that:- In their reply to the show-cause notice, the appellant had specifically mentioned that the excise duty liability discharged by them on the membranes cleared is more than the credit taken of CVD and SAD. However, the adjudicating authority has not given any finding in respect of this contention made by the appellant. Therefore, even in a case where the activity did not amount to manufacture, the appellant was not required to reverse any credit. However, the adjudicating authority has not considered this aspect; therefore, the matter has to go back to the adjudicating authority to verify whether the excise duty liability discharged by the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellant had imported membrane/disc for water filter system and after importation they had undertaken certain treatment/processes and repacked the same after adding some features and sold the same as membrane. The appellant was under the bona fide belief that the activity undertaken by them amounted to manufacture and, therefore, they discharged excise duty liability on the membrane so cleared. They also availed CENVAT Credit of the CVD and SAD paid on the imported membrane for discharging excise duty liability. However, the department was of the view that the process undertaken did not amount to manufacture and therefore, the appellant was not eligible for availment of credit on the duty paid on membrane. Accordingly, a show-cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mits that as per the show-cause notice, the credit taken by them in respect of SAD is more than the amount of excise duty liability discharged by them and thus excess credit was being used for payment of duty. Accordingly, he pleads for upholding the impugned order. 4. We have carefully considered the submissions made by both sides. 4.1 We are of the view that the appeal itself can be disposed of at this stage as the issue lies in a narrow compass. Therefore, after dispensing with the requirement of pre-deposit and with the consent of both sides, we take up the appeal for consideration and disposal. 4.2 The first question to be considered is whether the appellant has paid the excise duty on the membrane cleared by them and amounts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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