9911796707
TMI Blog2017 (9) TMI 910X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee does not amount to manufacture, therefore, no duty is payable by the assessee - the process/activity undertaken by the assessee does not amount to manufacture - demand not sustainable - appeal allowed - decided in favor of appellant. - E/3819-3820/2008 - FINAL ORDER NO. 61395-61398/2017 - Dated:- 21-7-2017 - Mr. Archana Wadhawa, Member (Judicial) and Mr. Devender Singh, Member (Tec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the period 01.07.2008 to 31.01.2009 and 01.02.2009 to 30.11.2009 respectively. The same were adjudicated. In the show cause notice dt. 12.06.2009 the demand of duty was dropped by the adjudicating authority holding that conversion of aluminium/copper wire into transformer coil does not amount to manufacture in terms of section 2(f) of the Central Excise Act, 1944. In the show cause notice dt. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty against the appellant, which was imposed in respect of show cause notice dt. 26.02.2010. The Revenue is in appeal against the impugned order giving the benefit of credit on inputs used in manufacture of LT/HT coils and dropping of penalty while the assessee is in appeal on the ground that the activity undertaken by the assessee does not amount to manufacture. Hence, these appeals are befor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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