2006 (10) TMI 74

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.... have been removed as such after partial processing such as slitted steel strips on payment of excise duty. The department has alleged that the slitted steel strips are not liable for payment of duty on the ground that it does not amount to process of manufacturing activity. The assessee herein is engaged in the manufacture of ball and roller bearings for which the cold rolled steel strips were be....

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....ving Mills Ltd. - 2002 (145) E.L.T. 322 (T) 2002 (100) ECR 50 (Tri.) (2) PSL Holdings Ltd. v. CCE, Rajkot -2003 (156) E.L.T. 602 (Tri-Mum). In the latter case, the observation of the division bench in para 6 are relevant which is extracted as follows : "We have considered the submissions made by both sides. The undisputed facts en record are that the appellants were availing the benefit of the ....

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....ef to the appellants." 3. There are other decisions which cover the issue on hand such as CCE & C (Appeals) v. Narayan Poluplast- 2005 (179) E.L.T. 20 (S.C.) and CCE & C, Vadodara v. Narmada Chematur Pharmacetuticals Ltd. - 2005 (179) E.L.T. 276 (S.C.). Furthermore, the assessee has rightly paid duty in terms of sub-rule (3)(b) of Rule 3 of Cenvat Credit Rules which speaks that CENVAT credit ma....