2018 (5) TMI 872

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.... Shri B. Balamurugan, AC (AR) for the respondent ORDER Per Bench Brief facts are that the appellants are manufacturers of "Refractory Castables" and "High Temperature Bricks". They availed the facility of Cenvat credit of excise duty paid on inputs. On verification of ER-1 returns, it was noticed that they have availed and utilized the credit of duty paid on i) Calcium Silica Boards, ii)....

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....he findings in the impugned order. 4. Heard both sides. 5. The SCN has proposed to disallow the credit alleging that the appellants are not eligible to avail the credit, for the reason that the goods on which credit were availed were not put to any manufacturing process neither directly or incidentally to the manufacture of the product and they were virtually cleared as such after drying etc....

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....ellant discharged duty. For discharging such duty, the credit availed on the inputs were used. If process undertaken by the appellant does not amount to 'manufacture' the credit on inputs as well as liability on the cleared goods will not arise. In other words, neither appellant can avail the credit nor they are required to pay duty on the cleared goods. Here they have done both which appa....