2017 (9) TMI 547

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...., CA for the Appellants Shri H C Saini, DR for the Respondent ORDER Per: V. Padmanabhan These two appeals are filed against the order in original No.27-29/Commr/CEX/BPL-I/2013 dated 13.08.2013. 2. The appellants are engaged in the manufacture of profiles, shapes and sections of various machines /machineries manufactured as per the requirements of customers. They were availing cenvat....

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....on, the present appeal has been filed. 3. With the above background, we heard Shri Sandeep Mukherjee, learned Chartered Accountant, for the appellants and Shri H C Saini, learned DR for the Revenue. 4. Learned Counsel argued on behalf of the appellant that the departmental officers, even though they visited the factory, did not properly appreciated the activities carried out in the factory. ....

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....ELT 369 (Tri-Mumbai)] 2. Pioneer Profiles Industries [2003 (155) ELT 369 (Tri-Mumbai)] 3. Creative Enterprises [2009 (243) ELT A120 (SC)] 4. Creative Enterprises [2009 (235) ELT 785 (Guj)] 6. Heard both the sides and perused the record. 7. The activity undertaken by the appellant in his factory includes procuring MS plates, sheets etc. and cutting and sizing as per....

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....Court in the case of CCE, Surat III Vs. Creative Enterprises [2009 (235) ELT 785 (Guj)] is reproduced below:- "6. When one goes through the order of the first appellate authority, it is apparent that the respondent has been held to be a manufacturer as defined in Section 2(f) of the Central Excise Act, 1944. The appellate authority has taken into consideration the activities carried on by the r....