2018 (4) TMI 1310

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.... 7-2-2015 was issued demanding amount of Rs. 2,98,450/-in terms of Section 6(3)(i) of Cenvat Credit Rules, 2004 on the ground that activity undertaken by the appellant is not amount to manufacture and it is more of trading activity, trading activity is treated as exempted service, therefore appellant is required to pay the amount of Rs. 2,98,450/.Demand was confirmed vide Order-in-Original dated 8-10-2015and appeal filed by the appellant against the said order was rejected by the Commissioner(Appeals) vide order-in-Appeal dated1-4-2016, against the said order, appellant filed appeal which is rejected as E/86561/16-MUM. In an another proceeding the additional Commissioner issued show cause notice dated 6-8-2014 seeking to recover the Cenvat ....

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....jected the appeal and upheld the Order-in-Original dated 23-8-2016. Being aggrieved by the order-in-appeal dated 29-3-2017 appellant filed present appeal which is registered as Appeal No. E/86571/17-MUM. With reference to this appeal, Revenue filed cross objection bearing No. E/CO/91121/17. 2.Shri. Bhupendra Gupta, Ld. Director of the appellant company appeared and reiterates the grounds of appeal and also submitted brief submissions before this Tribunal. 3.On the other hand, Shri M. K. Mall, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue, in respect of Appeal No. E/86561/16-MUMreiterates the impugned order. As regard the appeal No. E/86571/17-MUM he reiterates the ground of cross objection. 4.Heard both sides and....

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.... even though the activity does not amount to manufacture, amount of excise duty paid by them cannot be refundable. I also refer to the Rule 16 of Central Excise Rules, 2016 which reads as under: "Rule 16 of Central Excise Rules 2002 (1) Where any goods on which duty had been paid at the time of removal thereof are brought to any factory for being re-made, refined, re-conditioned or for any other reason, the assessee shall state the particulars of such receipt in his records and shall be entitled to take CENVAT credit of the duty paid as if such goods are received as inputs under the CENVAT Credit Rules,2002 and utilise this credit according to the said rules. (2If the process to which the goods are subjected befor....