2017 (2) TMI 361

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..... ORDER On behalf of the appellant, it is submitted that the hanger without hook imported from abroad has undergone the process of manufacture fixing the hook thereto, in India. There is no dispute that such a process is a manufacture and that is also not questioned in the show cause notice. It is an admitted fact that the hanger manufactured in India has been made liable to duty and the duty so .....

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..... verifiable from the show cause notice, copy of which is available at page 30 of the appeal record. Unhooked hanger imported and used for hooking the same was input since only upon hooking, the hanger becomes a complete hanger. In such a factual scenario, the impugned order denying Cenvat credit of the duty paid is liable to be set aside. It is ordered accordingly and appeal is allowed. (Dictated .....

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