2009 (9) TMI 450

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.... Chand, SDRs, for the Appellant. Shri Atul Gupta, Co. Secretary for the Respondent. [Order per: D.N. Panda, Member (J)]. - Both sides are in appeal against the order passed by the Id. Commissioner (Appeals) on 18-10-2005. The First Appellate Order is an outcome after the de novo adjudication made consequent upon the first round of litigation before Tribunal. Decision of Tribunal made on 25-3....

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....ed as such partly and captively consumed partly for manufacture of stainless steel utensils. Shri Atul Gupta submits that this process does not amount to manufacture. 3. Ld. DR submits that the process that was carried out by the appellant-assessee amounts to manufacture as observed at pages 7 and 8 of the order of adjudication. The authority has very well examined the entire process of manufac....

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....o the outcome of the first hot-rolled products. There is no dispute by the assessee that the process itself amounts to manufacture. In view of no such dispute, we have no scope for review but to uphold the finding of the ld. Adjudicating authority which has been concurred by the ld. First Appellate Authority. Therefore, the appellant-assessee loses its claim of arguing that manufacture was not car....