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of <h1>Revenue's Appeals Dismissed on Duty for Inputs under Modvat Scheme</h1> <h3>COMMISSIONER OF C. EX., LUCKNOW Versus QUALITY STEEL TUBES LTD.</h3> The Tribunal dismissed the Revenue's appeals against the Commissioner (Appeals) order regarding duty on inputs under the Modvat scheme. It was held that ... Cenvat/Modvat - Inputs The respondents, manufacturers of steel tubes and pipes operating under the Modvat scheme, took Modvat credit on HR sheets which were slit to required sizes in the manufacturing process. Certain slits not conforming to required widths were cleared on payment of duty. The Revenue issued a show cause notice demanding reversal of credit on the ground that the inputs 'were removed as such, without being removed for manufacturing process' and contended that 'slitting does not amount to manufacture,' so the respondents had cleared the 'inputs as such.' The adjudicating authority confirmed the demand; on appeal the Commissioner (Appeals) allowed relief, holding that the entire quantity credited 'is issued with process of manufacture' and that the non-standard slits were cleared only after being used in the manufacturing process and on payment of duty. The Appellate Tribunal found no infirmity in that conclusion, noting Revenue did not dispute that the duty-paid sheets were issued for the manufacturing process, and dismissed the appeals.
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