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TMI Blog2016 (10) TMI 1162X X X X Extracts X X X X X X X X Extracts X X X X ..... implicitor does not amount to manufacture and accordingly the whole SCN is misconceived, demanding Central Excise duty from the appellant - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... meaning of Section 2(f) of the Central Excise Act, 1944. Further, the goods did not fall in the category of exempted goods and accordingly, they were required to be reversed Cenvat at the time of clearances. Thereafter, SCN dated 27-10-2005 was issued. It appeared to Revenue, that if the explanation of the appellant that the process does not amount to manufacture, is accepted, then the goods in question cannot be treated as dutiable at all and accordingly, the appellant was not entitled to take Cenvat credit on the inputs used in the manufacture of such goods (galvanization of Black Wire). It further appeared to Revenue that the appellant have taken Cenvat credit on entire quantity of inputs, namely Black Wire and Zinc and used the same fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod March, 2005 to 19th September, 2005 Excise duty amounting to ₹ 48,47,331/- including education cess was confirmed as short paid under the provisions of Rules 6 & 8 of Central Excise Rules, 2002. And further, the amount deposited earlier was appropriated ₹ 40,00,000/-. Penalty of equal amount is also imposed along with charging of interest. Being aggrieved, the appellant preferred appeal before this Tribunal. 6. The learned counsel Mr. Nishant Mishra appearing for the appellant urged, galvanisation simplicitor does not amount to manufacture. Further, there is no averment in the show cause notice that galvanization amounts to manufacture. Merely, because there is a separate Tariff entry with effect from 1 March, 2005, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here the activity of slitting/cutting of jumbo rolls of plain tissue paper/aluminium foil into smaller size was held, does not amount to "manufacture" on the principle that character and end-use did not undergo any change on account of winding, cutting/slitting and packing. It was also held that mere mention of a product in a tariff heading, not necessarily implies that said product was obtained by process of manufacture. Also held that just because raw materials and finished products come under two different headings, it cannot be presumed that process of obtaining finished product from such a raw material automatically constitute manufacture. 7. The learned AR for Revenue relies on the impugned order. 8. Having considered the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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