2020 (4) TMI 194

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..... s and input services used in manufacturing of the said excisable goods. Admittedly, the said benefit has not been granted by the adjudicating authority - Further, the appellant has been able to produce the tender document as well as their purchase agreement show that on escalation of prices of raw material, the price of finished goods is to be revised and duty is to be paid on higher price. In case the price of raw material falls, the appellant is entitled to claim less amount of the manufactured goods. Therefore, as per the said clause, as per price variation clause, the duty needs to be recalculated as per the amount received from the buyer towards supply of goods by the appellant. The same is required to be examined by the adjudicating a .....

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..... manufacture. Therefore, they are liable to pay duty along with interest and penalties are also imposed on the appellant. Against the said order, appellant is before us. 3. The learned counsel appearing on behalf of the appellant submits that the appellant is not disputing that their activity does not amount to manufacture. The only prayer made by the appellant is that as their activity amounts to manufacture, they are entitled to take CENVAT credit on inputs and input services used in manufacture of such goods. As per the tender clause and various agreements, they were having price variation clause. The benefit of that price variation clause is to be allowed to them and the matter needs to be remanded back to the adjudicating authority .....

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..... of price variation clause. The appellants are also entitled to the benefit of cum-duty price as given by the adjudicating authority himself in the impugned order. 7. The adjudicating authority is also directed to calculate the actual demand of duty payable by the appellant as discussed above and accordingly to find out whether any interest is payable by them or not. If any amount is payable by the appellant the same shall be paid along with interest within 30 days of the communication of the adjudication order. 8. Further, we find that this case as the issue is in dispute whether the activity undertaken by the appellant amounts to manufacture or not the same has been settled by this Tribunal vide an order dated 18.02.2010. Therefo .....

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