2003 (11) TMI 465

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....y, Consultant, for the  Respondent. [Order]. - The present appeal has been filed by the Revenue against order of Commissioner (Appeals) vide which he had allowed the appeal filed by the Respondent. The original adjudicating authority, while adjudicating on the show cause notice, rejected the Modvat credit availed on the inputs and also imposed personal penalty of Rs. 3.00 lakh (Rupees T....

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....r qualify for Modvat credit in the light of processes done on the input. In Central Excise, inclusive definition of word 'manufacture' has been given. Accordingly it includes any process incidental or ancillary to the completion of manufactured product. The word 'ancillary' has been defined as auxiliary. To be an ancillary process it must be established that it is a subsidiary process. As held by ....

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....emi-finished goods'. Hence the processes mentioned above were essential to complete the manufacture of the finished product namely AAC-Conductor. But in the Order-in-Original additional point has been raised regarding manufacturing. Further, nowhere in the said order description of input and output have been mentioned nor the processes carried out on the input have been discussed. The conclusion d....