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TMI Blog2023 (4) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... r Chapter notes of the First Schedule to the Central Excise Tariff Act . Thus any process undertaken on an input to make it marketable amounts to manufacture as per section 2 (f) of the CETA1944 - In the present case, the ferro silicon cake received in the factory were bigger size . Without undertaking the processes of sizing, grinding and packaging they cannot be marketed as such. The customers may require it in different sizes. Hence sizing of the Ferro Silicon cake according to the requirement of each customer is an activity amounting to manufacture as per section 2 (f) of CETA, 1944. The processes of grinding, sizing and packaging undertaken by the Appellant on the inputs namely ferro silicon cake, in their factory amounts to ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fied time-bound schedule, they brought duty paid unprocessed Ferro-Silicon Cakes manufactured by other manufacturers on payment of appropriate Central Excise duty and availed credit of the duty paid .They undertook the processes of grinding, sizing packaging of the said goods as per the specification of the customers, and cleared the finished goods on payment of central excise duty. They contented that these processes are the part and parcel of the activity amounting to manufacture in terms of the provisions of Section 2(f) of Central Excise Tariif Act, 1944 and hence they cleared their goods on payment of appropriate Central Excise duty after undertaking the above said processes. 3. The Appellant claimed that the said consignments o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Pvt.Ltd. 2009 (235) ELT -785 (Guj.) also held the same view. 5. The Ld.Authorized Representative for the Department stated that the Ferro Silicon Cake is not an input for their finished product namely Silico-Manganese and Ferro-Manganese. The process of sizing, grinding and packaging undertaken by them does not amount to manufacture . Accordingly he argued that the Appellants are not eligible for the CENVAT Credit of the un-processed Ferro-Silicon Cake. 6.. We find that there is no dispute regarding receipt of the input namely Ferro-Silicon Cake in an unfinished state into the factory, on payment of appropriate Central Excise duty. The Appellant has undertaken the process of grinding, sizing and packaging on the said inputs recei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Tribunal in the case of Bajaj Tempo (supra), wherein it has been held that CENVAT Credit cannot be denied on the ground of technicality if the duty-paid nature of the goods is established. This view has been upheld by the Hon ble Gujarat High Court also in the case of CCE Vs. Brom Chem Ltd. (supra). We find that the above said decisions support the case of the Appellant that the rightfully eligible CENVAT credit cannot be denied on minor technical formalities. 9. In view of the above discussion, we hold that the processes of grinding, sizing and packaging undertaken by the Appellant on the inputs namely ferro silicon cake, in their factory amounts to manufacture as they are all essential processes for making the goods marketable, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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