2015 (10) TMI 1263

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....nt: Shri B.B. Sharma, AR ORDER: Per: Sulekha Beevi C.S. 1. The appeal is filed challenging the impugned order which disallowed the Cenvat credit availed on bright bars on the ground that these are not excisable commodity. 2. The appellants are engaged in the manufacture of vehicle parts and where availing Cenvat credit on bright bars. Three separate show cause notices for the periods f....

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....otices but held the demand (Rs. 97,746) and penalty in regard to the 3rd show cause notice. Aggrieved, the appellant is before the Tribunal. 3. The short question involved is whether the appellants are entitled to credit on the duty paid on bright bars used as inputs. According to Department the manufacturer who supplied the bright bars was not liable to pay duty on these items as no process of....

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....nt to manufacture, the Department by Trade Notice No. 18/2003 dated 14/08/2003 has clarified that the process of making bright bars from wire rods amounts to manufacture. Duty was being collected upon bright bars and credit was being availed on such goods. A further trade notice dated 16/06/2004 was issued recording the clarification issued in the trade notice No. 18/2003. It is discussed by the C....

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....he inputs. The Tribunal in that case has taken the view that as appellants have discharged the duty liability on their final product after availing credit, there is no justification to deny the same. If the supplier who supplied the goods is allowed credit even though the finished product is not an excisable commodity I cannot find any reason to deny the credit to the appellants who have received ....