2015 (2) TMI 1076

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.... For the Petitioner : Shri Sandeep Mukherjee, CA For the Respondent : Shri M.S. Negi, DR ORDER Per Rakesh Kumar: The appellant received M.S. Sheets and subjected the same to the process of cutting into various shapes and sizes as per the requirement of the customers tapping, milling, boring, etc. and cleared the same as M.S. Profiles. The final products which emerges are the M.S. Pr....

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....mmissioner vide order-in-original dated 13.08.2013 by which while the demand of Rs. 1,32,22,779/- raised vide show cause notice dated 28.02.2002 was dropped, the cenvat credit demands of Rs. 27,32,382/- and Rs. 1,77,274/-were confirmed along with interest and penalties of equal amount were imposed. 2. Against this order of the Commissioner, these appeals have been filed. 3. Heard both the si....

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....e customers for use in the manufacture of machinery amounts to manufacture, that in view of this, the duty has been correctly paid by the appellant on the Profiles manufactured by them and cenvat credit has been correctly availed, that in any case, even if the Departments stand that the process undertaken by the appellant does not amount to manufacture is accepted, since the appellant have cleare....

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....er Profile Industries (supra) has held that the process of profile cutting of M.S. Plates and M.S. Sheets as per the design and drawings of the customer to make M.S. Profiles, Circles, Angles, etc. amounts to manufacture. Moreover, even if the Departments contention that the process undertaken by the appellant does not amount to manufacture is accepted, since admittedly the appellant have cleared....