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TMI Blog2007 (3) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... ergoing manufacture as per definition by Section 2(f) of the Central Excise Act, 1944, if undergoes process of cutting, whether such processed goods shall be manufactured, and entitle an assessee to Cenvat credit. It was argued by the learned JDR that when the input had not undergone the process called "manufacture" by strict definition of the term, in whatever manner the goods are utilised, that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate Order may be upheld. Para 2 of that decision reads as follows: "2. We have heard both sides. In its decision in Standard Surfactants Ltd. v. CCE - 2000 (115) E.L.T. 763 a Bench of the Tribunal in regard to an identical issue set aside the demand for credit taken on its view expressed in the following words: "There are no two definitions in the Central Excise law for the purpose of levying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ination of the process could find that the exported goods although does not amount to manufacture, did not disentitle the respondent/assessee to the Cenvat Credit following the above decision of the Tribunal and the view being taken in an earlier case decided in Standard Surfactants Ltd. v. CCE - 2000 (115) E.L.T. 763 holding the field, there is no scope to intervene in the first Appellate Order p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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