2025 (8) TMI 565

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....with interest and equal penalty.  2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of auto parts components. They are interalia availing Cenvat credit of the CE duty paid on inputs i.e. bright bars falling under chapter heading 7215.10, 7215.20 used by them in the manufacture auto parts components which are cleared on payment of appropriate amount of central excise duty. These inputs, i.e. "bright bars" are purchased from manufacturers/ registered dealers against the invoices on which appropriate amount of central excise duty was being paid by these suppliers. Duty has been demanded from the appellant on the ground that no manufacturing process was involved in making bright bars from the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....issue has been decided in favour of the ass essee: * 2015 (12) TMI 936-CESTAT NEW DELHI MIS RAJAT WIRES PVT LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, DELHI-IV * 2015 (10) TMI 2562-CESTAT NEW DELHI M/S. RAJSHREE INDUSTRIES VERSUS.C.C.E. DELHI-IV * 2015 (1) TMI 292 CESTAT NEW DELHI-Other Citation: 2015 (318) E.L.T. 139 (Tri Del) M/S. RB. STEEL SERVICES, SHRI MHAVIR BRIGHT STEEL UDHYOG AND PUNCH RATNA STEEL (P) LTD. VERSUS CCE & ST. ROHTAK * 2015 (11) TMI 772-CESTAT NEW DELHI BHAVNISH METAL VERSUS COMMISSIONER OF CENTRAL EXCISE. DELHI-IV * 2015 (10) TMI 1263 CESTAT NEW DELHI NEW VISHVEKARMA AUTOTECH PVT. LTD. VERSUS C.C.E., DELHI-IV * 2015 (10) TMI 904-CESTAT NEW DELHI Other Citation: 2016 (332) E.LT. 822 (Tri. - Del.) BHAMBR....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sal of the material on record, we find that this issue is no more res integra and different Benches of the CESTAT have struck down the demand denying the Cenvat credit on inputs where the suppliers have already paid the Central Excise Duty raised on the ground that those inputs were not resulting from a process which amounted to manufacture. It is pertinent to not that the Tribunal in the case of : " 2013 (294) E.L.T. 203 (Bom.) COMMISSIONER OF CENTRAL EXCISE, PUNE-III Versus AJINKYA ENTERPRISES in the present case, the assessment on decoiled HR/CR coils cleared from the factory of the assessee on payment of duty has neither been reversed nor it is held that the assessee is entitled to refund of duty paid at the time of clearing the deco....