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TMI Blog2018 (3) TMI 1732X X X X Extracts X X X X X X X X Extracts X X X X ..... llants does not amount to manufacture and cancelled their registration certificate. Later on, revenue undertaken the view that the activity undertaken by the appellants amount to manufacture and the appellant is entitled benefit of exemption Notification No. 56/2002-C.E., dated 14-11-2002. In that circumstances whatever duty is paid by the appellant in cash by exhausting Cenvat credit is entitled ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ER [Order per : Ashok Jindal, Member (J)]. - The appellants are in appeal against impugned order wherein demand of duty has been confirmed for the period January, 2012 to June, 2013 by issuing of two show cause notices dated 5-2-2013 and 12-9-2013 on the ground that activity undertaken by the appellant amounts to manufacture. 2. The facts of the case are that the appellant started their u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, the appellant is before us. 3. Heard both sides and perused the records. 4. We have seen the process undertaken by the appellants, which are reproduced below : For the manufacture of steel tubular poles, the noticee is procuring MS Black pipes/tubes of different diameters then these pipes are cut into sizes as required. Then top portion of the pole is manufactured on swaging machine w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he view that the activity undertaken by the appellant amounts to manufacture and they are liable to duty. It is a fact on record that if activity undertaken by the appellants does not amount to manufacture and cancelled their registration certificate. Later on, revenue undertaken the view that the activity undertaken by the appellants amount to manufacture and the appellant is entitled benefit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s they were not registered manufacturers. In the impugned order, it has been observed that the appellant is entitled to avail benefit of Notification No. 56/02 ibid. Therefore, if whatever duty is payable by the appellants, the same is entitled to refund. Therefore, it is a revenue neutral situation. In that circumstance, no duty can be paid by the appellant during the impugned period. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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