TaxTMI 
TaxTMI 
2017 (12) TMI 268
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....at the appellant have received defective pipes which were cleared by them on payment of duty. After return of defective goods the appellant have carried out process such as straightening, dimension checking, heat treatment, lacquer quoting etc. and after such process the pipes were cleared on payment of duty on the transaction value treating the process as manufactured. On scrutiny, it was found t....
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....s as if it is input in terms of Rule 16(1) of Central Excise Rules, 2002 and after various processes. It was cleared on payment of duty on the value arrived at under Section 4 of the Act, even though the duty paid on the process goods is lower than the cenvat credit differential duty cannot be demanded as in terms of Rule 16(2) when the activity of the process is amount to manufacture the duty has....
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.... Ld. Addl. Commr. (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that whatsoever process carried out by the appellant, it does not amount to manufacture as the defective pipe was received and after rectification the same pipes were returned therefore there no manufacturing process. He further submits that as regard the submissions of the appella....
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....returned goods carried out the processes such as straightening, dimension checking heat treatment, lacquer quoting etc. these processes do not amount to manufacture. As regard the claim of the appellant that they have carried out re-drawing of the pipes and also galvanizing process which is only a submission made by the appellant, however no evidence was produced to this effect, therefore it canno....