9911796707
TMI Blog2007 (6) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... Nos. ST/561-563/2006-SM(BR) - Final Order Nos. 1030-1032/2007-SM(BR)(PB) - Dated:- 7-6-2007 - [Order per] - These appeals concern a common issue. They are accordingly disposed of under this common order. 2. The appellant is a manufacturer of CT/TMT bars and rods which are liable to Central Excise Duty. The CT/TMT bars, are sold under the brand name 'Kamdhenu ',a brand name owned by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... advertisement is towards the sales promotion of the CT/TMT bars manufactured by the appellant, advertisement is an input and the service tax paid on it is available as Cenvat credit. The credit so taken can be utilized for payment of excise duty on the CT/TMT bars manufactured. 6. Under the impugned order, it has been held that appellant's manufacturing activity in relation to CT/TMT bars is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not applicable. 8. The appellant is right in its contention that manufacture and sale of CT/TMT bars cannot be treated as a service. The view taken by the lower authorities is contrary to the well recognized distinction between manufacture and service. The appellant's franchise business of the brand name has nothing to do with the its manufacturing activity for the purposes of Cenvat credit; ..... X X X X Extracts X X X X X X X X Extracts X X X X
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