2018 (5) TMI 196

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.... Dhillon, AR for the Revenue Shri.Rajesh Gupta, CA  for the Respondent(s) ORDER Per : Ashok Jindal Both sides are in appeal. 2.   The assessee was engaged in the activity of manufacturing steel tabular poles and located in the state of Jammu & Kashmir paying duty on their activity.  The activity explained by the assessee as under:    A study of manuf....

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.... resultant product is painted and is cleared under the nomenclature as "Steel Tubular Pole". 3.   The revenue entertained the view that the activity undertaken by the assessee does not amount to manufacture. Therefore, proceedings were initiated against the assessee for denial of Cenvat Credit availed on the inputs used in exempted final products and to cancelled their Central Excise ....

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....the activity undertaken by the assessee amounting to manufacture and sought demand of duty along with interest and to impose penalty on the assessee.  The show-cause notices were  adjudicated, demand of duty was confirmed along with interest and penalties were also imposed. Against these orders, the assessee is before us. 4.   Today when the matter was called, both sides agr....

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.... and now they are entertaining the view that activity amounts to manufacture,  further as the  appeal against the order of the Commissioner (Appeals) was pending before this Tribunal on the premises that activity does not amounts to manufacture.  In that circumstances, the assesse's  is having limited prayer is that for the  intervening period, waiver of interest and penal....