2016 (6) TMI 760

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.... For the Petitioner : Shri Rajesh Ostwal, Advocate For the Respondent : Shri Hitesh Shah, Commr. (AR) ORDER PER : RAMESH NAIR The appeal is directed against Order-in-Original No. 11/MAK(11)COMMR/RGD/13-14 dated 31/05/2013 passed by the Commissioner of Central Excise, Customs and Service Tax, Raigad. 2. The issue involved in the present case is whether the process of cutting/ slitt....

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....cture and appeal was allowed on the merit as well as on limitation. This judgment of the Tribunal was accepted by the revenue and in another case of the appellant itself the Commissioner relying on the aforesaid Tribunal judgment dropped the proceeding vide OIO No. 11/SHH(11)PC/RGD/2015-16 dated 24-9-15. 5. In view of the above settled position on the issue involved in the impugned order can no....

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.... rules. (2) If the process to which the goods are subjected before being removed does not amount to manufacture, the manufacturer shall pay an amount equal to the CENVAT credit taken under sub-rule (1) and in any other case the manufacturer shall pay duty on goods received under sub-rule (1) at the rate applicable on the date of removal and on the value determined under sub-section (2) of....