2003 (12) TMI 380

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....Appellant. Shri J.M. George, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The appellant was engaged in the corrugation of plan galvanised mild steel sheets which it purchased from their manufacturers. Notice issued to it proposed to demand duty on these corrugated sheets on the ground that corrugation of the plain sheets was manufacture. In response to the noti....

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....ispute that the corrugation of plain sheets does not amount to manufacture. He also does not dispute the denial of the exemption contained in Notification 16/97. 3. The Counsel for the appellant contends as follows. Although the process of corrugation amounts to manufacture, Note 1(k) to Chapter 72, which defines flat rolled products include those with patterns in relief derived directly f....

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....tled to take credit under Rule 57A of the duty paid on the plain sheets which were subjected to corrugation. He states that he will be able to show evidence of payment of duty on the plain sheets which will be utilised by the appellant in the manufacture of corrugated sheets. 4. Rule 1(k) of chapter 72 explains that flat rolled products included those with patterns in relief derived direct....

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....t is held that the corrugation amounts to manufacture, the appellant would be entitled to take Modvat credit of the duty paid on the inputs used in the manufacture of these goods (see Bharat Wagon & Engg. v. CCE - 2001 (131) E.L.T. 681 (Tri.) = 2001 (44) RLT 557 and other such decisions), subject to the requirement contained in rule relating to modvat credit of evidence being produced on payment o....