2018 (8) TMI 238

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....e Respondent ORDER Per : P. ANJANI KUMAR M/s. United Galva Pvt. Ltd. (the appellants) were engaged in manufacture of excisable goods. The Department alleged that during the period from December 2006 to February 2007, the appellants have availed the CENVAT Credit of the duty paid on the inputs viz., H.R. Coils, Zinc and LPG Gas for the clearance of 45.956 MT of Hot Dipped Galvanized Steel coils ....

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.... on 08.01.2008 covering a period from December 2006 to February 2007 and hence was time-barred; the purchased C.R. coil falling under Ch. H. 72091890 and after galvanization, the product is cleared under chapter heading 72104100; as there is change in the chapter heading and the character of the goods, the process is a manufacture; the Rules of CENVAT Credit 2004 clearly states that CENVAT Credit ....

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....nufacture. However, none appeared for the appellants. 3. The Authorized Representative has reiterated the findings of OIA and OIO. 4. Heard both sides and perused the records of the case. 5. We find that CBEC vide Circular No. 19/19/1994-CX dated 09.02.1994 has clarified that galvanization does not amount to manufacture within the meaning of Section 2(f) of Central Excise Act, 1944 as held by C....