2007 (7) TMI 77

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..... . E/446/2007 - F.O. No. 938/2007 & S. No. 781/2007 - Dated:- 30-7-2007 - [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we are of the view that the appeal should be disposed of summarily. Accordingly, after dispensing with pre-deposit, we take up the appeal. 2. The appellants had manufactured bright bars and cleared the same on payment of duty d .....

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..... ), there was no question of recovery of any credit having been utilised to wards payment of such duty. On the other hand, learned SDR submits that con version of black bars into bright bars was held to be not amounting to manufacture, by the Apex Court long ago vide Vee Kayan Industries v. Collector of Central Excise, Chandigarh [1996 (83) E.L.T. 262 (S.C.)]. In his rejoinder, learned Counsel po .....

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..... facture), the utilisation of the credit taken towards payment of such duty having taken care the question of further recovery would not arise." The above decision was rendered as early as on 9-12-2003. Apparently, it was accepted by the Revenue. At this distant point of time, it is not open to them to deny the Cenvat credit in question to the appellants. 4. In the result, the impugned order .....

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