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TMI Blog2016 (7) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... h the ld. Advocate for the appellant have contested that the activity adopted by them amounts to manufacture in terms of the law declared by the Tribunal in the case of Unitech International Ltd. Vs. UOI (2012 (10) TMI 499 - CESTAT, AHMEDABAD ), but we are of the view that if even if as per the stand adopted by the Revenue, as regards the activity not amounting to manufacture is accepted by us, we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duly represented by Ms. Neha Meena for the appellant and Shri Sanjay Jain for the respondent, we find that the appellant is a 100% EOU and imported mixed metals scrap of aluminum prime alloy ingots, copper prime ingots and zinc prime alloy ingots without payment of duty of Customs. The said goods cleared by the appellant from the customs was brought to their 100% EOU wherein the process of segreg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estion. Though the appellant contended before the original adjudicating authority that such segregation of scrap amounts to manufacture and as such they have rightly claimed the benefit of notification in question, Deputy Commissioner, by rejecting the appellants stand confirmed the duty of Central Excise ₹ 1,48,287/- along with confirmation of interest and imposition of penalty of identical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acture. As such concessional rate of duty in terms of notification no. 23/2003-CE, which is applicable only to the goods manufactured, would not be available. Accordingly, both the authorities have confirmed the demand of central excise applying the full rate of duty. Though the ld. Advocate for the appellant have contested that the activity adopted by them amounts to manufacture in terms of the l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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