2017 (10) TMI 1360

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..... of the Central Excise Tariff Act - Admittedly, the appellant is engaged in the activity of galvanizing which amounts to manufacture. The appellant is liable to pay duty, therefore, demand of duty alongwith interest is confirmed and as the appellant did not pay the duty in time - the penalty on the appellant is also confirmed - appeal dismissed - decided against appellant. - Appeal No. E/1251/ .....

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..... the steel items does not amounts to manufacture, therefore, they are required to pay duty. It is also contended that the appellants are job worker therefore, if whatever duty they have to pay, the same is entitled to Cenvat Credit to the manufacturer. Therefore, it is revenue neutral situation. 3. Heard the parties and considered the submissions. 4. We find that from the various jurisdiction .....

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