2018 (4) TMI 1146

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....niyan, 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 of Central Excise duty. The dispute in t....

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....ed 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 the case are admitted. The duty paid goods wh....

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....he 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.). The Hon'ble High Court relying on the de....