2017 (11) TMI 604

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....appeal is directed against Order-in-Appeal No.335/2007 dated 26/11/2007. 2. None appeared on behalf of the appellant despite notice. Since the issue is in a narrow compass and matter has been remanded by the Hon'ble High Court of Madhya Pradesh, I take up the appeal for disposal even in the absence of any representation. 3. Heard the Ld. Departmental representative and perused the records. ....

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....at few points as canvassed by the revenue before the Hon'ble High Court needs to be considered by Tribunal. 5. The Ld. DR submits that the point which was canvassed by the revenue is enshrined in para No.2, 6 and 7 of the Order-in-Appeal. He submits that the appellant had availed the Cenvat credit on the inputs which were utilized for exempted goods cleared on payment of duty from April, 2001 t....

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....is relevant to note that the Board in its Circular dated 7^th September, 2001 had only held that the activity of cutting/slitting of HR/CR coils into sheets or strips constitutes manufacture. Admittedly, the assessee had carried on additional activities such as pickling and oiling on the decoiled HR/CR coils, which is a complex technical process involving huge investment in plant and machinery. Si....

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.... 10. Apart from the above, in the present case, the assessment on decoiled HR/CR coils cleared from the factory of the assessee on payment of duty has neither been reversed nor it is held that the assessee is entitled to refund of duty paid at the time of clearing the decoiled HR/CR coils. In these circumstances, the CESTAT following its decision in the case of Ashok Enterprises - 2008 (221) E.L.T....