2015 (11) TMI 772

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..... The appeal is filed challenging the disallowance of Cenvat credit on 'bright bars' used as inputs. 2. It was observed that the appellant had wrongly availed Cenvat credit on Steel Wires/Bright Bars, as the Hon'ble Supreme Court in the case of M/s Vee Kayan Industries reported in 1996 (83) E.L.T. 262 (SC) held that no process of manufacture was involved during the transformation of "....

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....inputs. According to Department the manufacturer who supplied the bright bars was not liable to pay duty on these items as no process of manufacture was involved and therefore the appellant cannot avail credit on these items. The payment of duty on bright bars by the appellant is not disputed. So also there is no dispute that bright bars where used by the appellant to manufacture their final produ....

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.... as clarification to trade notice No. 18/2003 stating that there is no process of manufacture. The demand is raised for the period after 16.6.2004. It is discussed by the Commissioner (Appeals) that the issue was contentious and involved interpretation and therefore protective demands were issued during that time. It is seen that the cases were kept pending in the call books after issuance of show....