2015 (10) TMI 1252

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..... AT, CHENNAI] and observed that once duty on the final products has been accepted, credit cannot be denied even if the activity does not amount to manufacture. - Counsel for the respondent and conceded by the Departmental Representative that on the very same issue, in the assessees own case, this Tribunal [2015 (1) TMI 292 - CESTAT NEW DELHI] (In the case of M/s.R.B.Steel Services, Shri Mahavir Bri .....

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..... at Credit on inputs, namely, black rod/bars used for clearance of their final products. 3. The process of drawing of steel bright bar from black steel bar has been held to be not amounting to manufacture in various judgements. In Shree Ram Wire Industries vs. CCE, Ahmedabad-III-2003 (151) ELT 593 (Tri.-Del.) it was held that the process of conversion of round bars into bright bars does not amou .....

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..... ack the Cenvat Credit. The Commissioner (Appeals) in the impugned order has relied upon Notification NO.28/2010-CE (NT) dated 1.9.2010. 4. The Tribunal in Ajinkya Enterprises vs. CCE, Pune-III-2013 (288) ELT 247 (Tri.-Mumbai) along with other judgements placed reliance on Super Forgings and Steel Ltd. Vs. CCE, Chennai-2007 (217) ELT 559 (Tri.-Chennai) and observed that once duty on the final p .....

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