2015 (1) TMI 292

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....Singh, JJ. For the Appellant : Shri Amit Jain, Advocate For the Respondent :Shri M.S. Negi, DR JUDGEMENT PER: R.K. Singh Stay application alongwith appeal has been filed against Order-in-Original No. 50/CE/Comm/DM/RTK/2013-14 dated 30.09.2013 in terms of which the adjudicating authority held that converting black rods/bars into bright bars did not amount to manufacture during the re....

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....hat the question of wilfull mis-statement/suppression of facts with intent to evade payment of duty simply would not arise. They also cited a large number of judgments to the effect that if the duty has been paid on the final product which is more than the amount of credit taken then the question of reversal of the Cenvat credit taken on the ground that the process did not amount to manufacture wo....

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....seen that in the case of Super Forgings and Steels Ltd. vs. CCE, Chennai 2007 (217) ELT 559 (Tri.-Chennai), CESTAT held that there is no question of recovery of Cenvat credit which has been utilized towards payment of duty of the final products even when the process did not amount to manufacture. In the case of CCE, Indore vs. M.P. Telelinks Ltd. 2004 (178) ELT 167 (Tri.-Del) CESTAT held that if t....