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2012 (5) TMI 300

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....r 82 of the Central Excise Tariff Act, 1985. The appellants are registered with the Central Excise department at three different galas at three different places. These different galas are numbered as Unit I, Unit II and Unit III. Examination of the records maintained by the assessee revealed that there is no manufacturing activity undertaken at Unit no. III and the said Unit is for storing of imported raw materials which are then stock-transferred to Unit II. Since Cenvat Credit is taken in Unit III, the full amount of credit is reversed while stock-transferring the inputs to Unit II. Investigation conducted revealed that due to shortage of space in their manufacturing unit, they took Central Excise registration for Unit III but no manufact....

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....(SC) and the decision of this Tribunal in the case of Daksha Cable Industries Pvt. Ltd. vs. CC, Mumbai 2004(173) ELT 371(Tri-Mum)  in support of his contention. 5. The learned Deputy Commissioner(AR) appearing for the Revenue reiterates the findings of the lower authorities. 6. We have carefully considered the rival submissions. As the issue involved lies in narrow compass, we are of the view that the appeal itself can be taken up for disposal at this stage. Therefore, after granting waiver of the pre-deposit of the dues adjudged, we take up the appeal for consideration. 7. Rule 9 of the Central Excise Rules, 2002 provides that "every person who produces, manufactures, carries on trade, holds private storeroom or warehouse or otherw....

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....not claim Central Excise registration under Rule 9 of the Central Excise Rules, 2002. Accordingly, we do not find any merit in the arguments put forth by the appellants. 8. As regards reliance placed by the appellants on the decision of the Hon'ble Supreme Court in the case of Tata Iron & Steel Co. Ltd. (supra), the issue before the Hon'ble Court was whether the process of machining and polishing undertaken by the appellant would constitute manufacture. The apex court held that the finished goods came into existence only after machining and other processing and, therefore, the said processes amounted to manufacture. In the issue before us, the facts are completely different and distinct and, therefore, the ratio of the said decision cannot....