2013 (5) TMI 546

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...., DR JUDGEMENT Per Sahab Singh: This is an appeal filed by M/s. Hansa Tubes (P) Ltd. (here in after referred to as appellants) against the order in original passed by Commissioner Central Excise, Chandigarh. 2. Brief facts of the case are that appellants are engaged in manufacture of Galvanized Plain Coils (in short G.P. Coils), Galvanized Plain Sheets, (G.P. Sheets) and Galvanized Cor....

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....o manufacture under Section 2(f) of the Central Excise Act. The appellants also cleared said goods G.P. Coils for export on payment of duty under claim for rebate amounting to Rs. 88,71,269/- by debiting the duty amount from the wrongly taken Cenvat Credit amount. Accordingly the Show Cause Notice dated 4-04.05.2005 was issued to the appellants for disallowing the Cenvat Credit of Rs. 1,21,86,295/....

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....f it is held that process of conversion does not amount to manufacture in the Central Excise Act, inputs can be cleared as such or after being partially processed on reversal of amount equivalent to credit availed on such inputs. Therefore, the duty paid on inputs can at best be treated as reversal of credit taken on C.R. Coils. He further submits once the duty on the final product is paid the Cen....

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....ise. He therefore submits that they have rightly been disallowed the Cenvat Credit in this case. 5. After hearing both sides, we find that the Cenvat Credit in the present case has been denied to the appellants on the ground that process, of galvanization does not amount to the manufacture. We also take note that under Cenvat Credit Rules, the inputs can be cleared as such or after being partia....