2018 (4) TMI 1146

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.... For the Appellant Shri R. Subramaniyan, AC (AR), For the Respondent Per B. Ravichandran The appellants are engaged in the manufacture of Refractory castable and High temperature bricks. The appellants procure duty paid calcium silica boards, anchors, electrodes etc. and avail credit on the same. After certain processes undertaken on these products, the goods were again cleared on payment....

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....able. In any case, the duty paid on cleared goods is much higher the credits now disputed. Revenue cannot take a stand that the appellant is not eligible for credit without commenting on the duty payment on the goods cleared by them which is not liable to be paid for the reason that there is no manufacture involved. 2. We have heard both sides and perused the appeal records. 3. The facts of ....

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.... large number of decisions to state that if the process undertaken by them is not amounting to 'manufacture' and appellant did pay duty on such goods, the question of reversal again of such credit is not required. We refer to a recent decision of the Hon'ble Karnataka High Court in the case of CCE Bangalore Vs Vishal Precision Steel Tubes & Strips Pvt. Ltd. - 2017 (349) ELT 686 (Kar.).....