2007 (6) TMI 42

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....e accordingly disposed of under this common order. 2. The appellant is a manufacturer of CT/TMT bars and rods which are liable to Central Excise Duty. The CT/TMT bars, are sold under the brand name 'Kamdhenu ',a brand name owned by the appellant. 3. The appellant franchised 'Kamdhenu ' brand name to other manufacturers for use in regard to CT/TMT bars. The receipts from such franchising are ....

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....ble as Cenvat credit. The credit so taken can be utilized for payment of excise duty on the CT/TMT bars manufactured. 6. Under the impugned order, it has been held that appellant's manufacturing activity in relation to CT/TMT bars is an output service and for that reason the tax paid is an output service tax and is not available as Cenvat credit. The present appeal challenges that finding. ....