TaxTMI 
TaxTMI 
2012 (4) TMI 310
X X X X Extracts X X X X
X X X X Extracts X X X X
....: The Revenue is aggrieved by an order dt.16.11.2006 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore, in Appeal No. Excise/619/2006 ). 2. The assessee assembles Cable Jointing Kits. According to the assessee, there is no manufacture of any excisable goods but nevertheless the Revenue insisted that the assessee pay central excise duty on the Cable Jo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ut of the MODVAT credit account on the ground that it was not admissible. 7. Feeling aggrieved, the assessee preferred an appeal which was disposed of in its favour by the Tribunal. In its Final Order No.1183/2002 dt.6.9.2002, the Tribunal concluded that denial of refund of the MODVAT credit claimed by the assessee could only be by initiating separate proceedings in this regard and it could not h....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ch came to be taken up by the Tribunal and that was allowed by the impugned order. 9. The Tribunal held that as regards the refund of duty paid through the MODVAT credit account, the assessee was compelled to avail the MODVAT credit in view of the stand taken by the Revenue that the Cable Jointing Kits were excisable goods. However, the amount of Rs.1,91,00,000/- was not utilized by the assessee.....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e manufacture of any final product which is chargeable to duty, then the provisions of sub-rule (1) shall be deemed to be satisfied only if certain conditions are fulfilled. 11. In the present case, admittedly the assessee is not a manufacturer of goods inasmuch as it has been held by this Court that the assessee was only assembling Cable Jointing Kits and was not engaged in manufacture. Therefor....