2014 (4) TMI 86

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r Archana Wadhwa : The Commissioner vide his impugned order has confirmed duty of Rs.37,03,91,917/- along with imposition of penalty of identical amount by denying them the benefit of Cenvat credit of duty availed on HR coils and sheets which are done slitting and pickling by the appellant and are converted into HR slitted and pickled coils. The said demand stand confirmed on the ground that the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s, he prays for grant of unconditional stay. 3. Ld. Jt. CDR appearing for the Revenue reiterates the findings of the adjudicating authority and submits that once the process undertaken by the appellant does not amount to manufacture, the availment of the credit of duty paid on the inputs, which is permissible only when the said input are used in the manufacture of the final product, cannot be hel....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y back Cenvat once again. For the purpose of stay, we may refer the recent decision of the Hon'ble Gujarat High Court in the case of CCE Vs. Delta Corporation 2013 (287) ELT 15 (Guj.) as also to another decision of Hon'ble Gujarat High Court in the case of CCE Vs. Creative Enterprises 2009 (235) ELT 785 (Guj.). The said decision stands further confirmed by the Hon'ble Supreme Court when the appeal....