9911796707
TMI Blog2018 (7) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... ecified in First Schedule to the Excise Tariff Act - appeal allowed - decided in favor of appellant. - E/12056/2017-SM - A/11017/2018 - Dated:- 25-5-2018 - DR. D.M. MISRA, MEMBER (JUDICIAL) For Appellant: Mr. Dhaval Shah (Advocate) For Respondent: Mr. S.K. Shukla (AR) ORDER Per: D.M. Misra This is an appeal filed against order-in-appeal No. VAD-EXCUS-001-218-219/2017-18 passed by the Commissioner (Appeals), Central Excise-Vadodara. 2. Briefly stated the facts of the case are that the appellant are engaged in the manufacture of Litharge (Lead Oxide). They purchase the major raw material, namely, Pig Lead Ingots from various suppliers including one M/s Gravita Metal, Jammu. They have availed credit of the duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resent appeal is whether the appellant are entitled to credit of duty paid by M/s Gravita Metal on the inputs, namely, Pig Lead Ingots. The Revenue issued a notice to M/s Gravita Metal alleging that the process carried out by them do not result into manufacture accordingly, they were not eligible to area based exemption Notification No. 56/02-CE dated 14.11.2002. The jurisdictional Commissioner on adjudication held in favour of revenue that the processes does not amount to manufacture . On the basis of the said order, the appellant was directed to reverse the credit. I find that the issue is no more res-integra and covered by the judgment of Hon ble Gujarat High Court in the case of Nahar Granites (supra). In the said case, the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be declined to the purchaser of the goods who otherwise fulfilled all conditions tor availing Cenvat credit thereof. 9. Case is substantially similar to one before the Supreme Court in case of MDS Switchgear Ltd. (supra). In the said case, the Tribunal while accepting the department s allegation of inflation of the value of intermediate goods to load the assessable value, observed that if the department was of the opinion that the value of the final product was depressed, it could have charged the original manufacturer unit in under-invoicing their product. This was however, not done. Valuation was duly approved and the payment of duty was also accepted. The Tribunal further observed that We find absolutely no substance in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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