2014 (1) TMI 572

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.... an application filed by the applicant seeking waiver of pre-deposit of CENVAT Credit of Rs.62,13,443/-. 2. At the outset the Ld.Advocate for the applicant has submitted that the applicant are engaged in the manufacture of TMT bars at their factory at Paharpur. These TMT bars were required to be subjected to the process called 'Zinga' process. To carry out this process at their unit at Dankuni, t....

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....ce the department denied the facility under the Rule 16C of Central Excise Rules, 2002 for movement of TMT bars without payment duty observing that the Zinga process amounts to manufacture therefore, it would be incorrect now to say that since Zinga process does not amount to manufacture, no CENVAT Credit would be admissible on TMT bars received at Dankuni unit. 3. Ld. A.R. reiterated the finding....