2006 (3) TMI 42

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....Chapter 72 of the CETA Schedule) out of black steel bars/rods/coils. The process of drawing bright steel bars from black bars/rods/coils was not recognized as "manufature" during the material period (May, 2003 to June, 2004). However, during the said period, they cleared their products on payment of duty and availed/utilised/ Cenvat credit for such payment. A show-cause notice was issued by the de....

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....ssessee had been filing their Returns in ER-1 Form periodically during the period of dispute showing the details of the duty paid on the final product as well as the details of the Cenvat credit availed and utilised. Apparently, the duty payments on final product were accepted by the department and availment/utilisation of Cenvat credit was not objected to. In other words, the department chose to ....