TaxTMI 
TaxTMI 
2026 (7) TMI 4
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....atti under Rule 6 (3) of the Cenvat Credit Rule, 2004. 1.1 As per Revenue, benefit of above notification is not admissible to the Respondent as no further process was undertaken on Hot Rolled Patta Patti received from the premises of the job worker. Benefit of above Notification at Sr. No. 203 was available only when Pattis and Pattas are subjected to any process other than cold rolling. On this reasoning, Revenue had issued them show cause notice dated 30.04.2013 (for the period April 2008 to March 2013), SCN dated 25.08.2014 (for the period April 2013 to March 2014), SCN dated 06.11.2015 (for the period April, 2014 to March 2015), SCN dated 29.04.2016 (for the period April 2015 to December 2015), SCN date 22.01.2018 (for the period January 2016 to November 2016) and present show cause notice dated 24.10.2018 for (December 2016 to July 2017) for demanding Central Excise duty of Rs. 40,40,607/- under Section 11A(1)(a) along with interest under Section 11AA of the Central Excise Act, 1944. The present matter before us relates to last SCN dated 24.10.2018. It was also proposed to confiscate the goods valued at Rs. 323.25 lakhs cleared without payment of duty under Rule 25(1) of th....
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....vidual sections of steel to remove the tendency of steel particularly when heated to "remember" the coiled shape it once was in. "Slitting" is cutting a sheet lengthwise to form narrow strips. d) The circular No. MF(DR) F. No. B/31/8/94-TRU dated 4.5.1994 clarifies as under:- "Thus, all stages prior to the stage of cold rolling have been Exempted from excise duty. This would cover hot rolling of Pattas & pattis processes such as annealing, pickling etc." * From construction of above clarification, exemption covers only processes such as annealing, pickling that are associated with hot rolling. Had the intention been to exempt hot rolling process too, then it could have been clearly mentioned alongwith annealing and pickling. * Going by the processes undertaken by respondent in their factory premises and process undertaken at the job-worker's premises, it is clear that respondent has not undertaken any process on the hot rolled Patta/Patti. This fact was confirmed by Shri Dilip G Sharma, Partner of M/s. Abhinay in his statement dated 08.04.2013 wherein he stated that they have not carried out any process on hot rolled patta/patti so cleared by....
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....llow revenue's appeal. 4. Countering the arguments of the department, learned Advocate mentions that this Tribunal in their own case has decided the issue in their favour vide final order No. 12770-12773/2024 dated 22.11.2024. He also produced a copy of the said order and pleaded that they have filed cross-objection on the Revenue's appeal which may be considered by the Bench while deciding the issue. He prayed for upholding well reasoned order passed by Learned Commissioner (Appeals) by rejecting the Revenue's appeal. 5. We have heard the rival submissions. We find that similar issue in the case of respondent itself, came up for decision in appeal Nos. E/11092, 13518/2014 & E/10130/2016 & E/11128/2019 before this Tribunal, which was decided in favour of the party vide final order No. 12770-12773/2024 dated 22.11.2024. In this order, the Bench relied on their earlier order No. A/1224512247/2023 dated 11.10.2023 passed in the case of Multi Metal Industries after considering the clarification issued under Instruction F No. 96/85/2015CX1 dated 07.12.2015 by the CBIC. The relevant para 4 of the said order is reproduced below:- "4. We have carefully considered the submiss....
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....12: Issue: The sponsoring zone explained that an assessee in the zone is engaged in the manufacture of stainless steel hot rolled patties and pattas and stainless steel cold rolled patties and pattas falling under chapter 72. They have cleared the annealed hot rolled patta and patti by availing exemption from payment of Central Excise duty under Sr. No. 203 of notification no 12/2012-CE dated 17.03.2012. There are certain intermediate processes between hot rolling and cold rolling. Hot-rolled pattas/patties are subjected to process like pickling and annealing to make them suitable for cold-rolling process. The zone was of the view that the exemption was intended for processes that are performed on the hot rolled pattas/patties such as pickling and annealing. The exemption was not available for hot rolling of Stainless Steel (SS) flats into pattas and patties as the raw material for hot rolling process is not patta/patti, but SS flats. Pattas/patties emerge only after hot rolling process. The zone also 11 referred to the relevant part of the letter of J.S (TRU-I) vide F.No. B/31/8/94-TRU dated 4-5- 1994 which is reproduced below - "Thus, all stages prior t....