2007 (3) TMI 149

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..... ppeal No. E/ESM-324/2005 - Final Order No. A-520/KOL/2007 - Dated:- 28-3-2007 - [Order per] - The short question in this appeal raised by the Revenue is whether the duty-paid goods not undergoing 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 cre .....

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..... rder of the learned Appellate Authority and also cited the order of the Tribunal in Syndet India Ltd. v. CCE, Mumbai reported in 2004 (166) E.L.T. 349 (Tri.-Mumbai) and prayed that the first Appellate 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 .....

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..... nt/assessee was entitled to the Cenvat credit. For his decision, he relied on the Tribunal's decision in the case of Syndet India Ltd. (cited supra). Once the learned Appellate Authority on thorough examination 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 .....

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