2021 (3) TMI 153

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..../s. Hyundai Ysco-Korea and are dealing in Cold/Hot Rolled Steel Coils and sheets. They were importing and locally procuring steel coils and trading the coils as such only to M/s. Hyundai Motor India Ltd., Irungadukottai. The imported coils were slitted into smaller coils or sheared into sheets of required sizes. They had a slitting and shearing machine to undertake the above activity. They were filing nil ER-1 return as a manufacturer and as a dealer, they were passing on the CVD duty and Special CVD on the imported coils/locally procured steel coils. 1.2 During the course of verification of records, it was noticed that the appellants were re-melting scrap of iron which emerged from slitting and shearing of coils. The Department entertai....

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....anufacture. 2.2 To support this contention, reliance has been placed upon the decision of the Hon'ble High Court of Jharkhand in the case The Commissioner of Central Excise, New Baradwari, Jamshedpur v. M/s. Castings (India) Inc. and anor. in Tax Appeal Nos. 21, 22 and 23 of 2007 dated 22.08.2016. The appellant has also relied on the decision in the case of M/s. Modi Rubber India Ltd. v. Union of India and anor. reported in 1987 (29) E.L.T. 502 (Del.) to argue that waste and scrap arising during manufacture cannot be subjected to duty. 3. Learned Authorized Representative Shri L. Nandakumar appearing for the Department supported the findings in the impugned order. 4. We have heard the Learned Authorized Representative for the Depar....