2011 (9) TMI 677

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....EMENT   The assessee has preferred this appeal challenging the order passed by the authorities all of whom have concurrently held that the process carried out by the assessee would not amount to manufacture and therefore, the assessee had cleared the rectifiers on which the credit was availed as such and consequently he has in reverse the actual amount of cenvat credit availed on such rect....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....everse the differential amount of credit taken by them on such rectifiers. The assessee contested the the said audit note on the ground that the processes carried out by them would amount to manufacture. Show cause notice came to be issued demanding differential duty/cenvat credit availed with the proposition for imposition of penalty and demand of interest. Assessee contested the matter. Adjudica....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bsp; 4. the learned counsel for the assessee at the time of arguments relied on the aforesaid documents to substantiate their contention that the process carried out by the assessee constitutes manufacturing process. It appears the judgment was reserved and was pronounced three months after the date of hearing. At para 5.1 of the impugned order the Tribunal has observed as under:   "In ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cated herein above, would amount to process which is incidental or ancillary for the completion of the manufactured product."   5. Therefore, it is obvious that the technical particulars which was furnished to the Appellate Authority on 29.4.2009 which is produced along with these papers and which are at pages 69 to 91 are not taken note of the by the Tribunal while passing the order. Ther....