SWASTIK ENGINEERING Vs. COMMISSIONER OF C. EX., BANGALORE

JUDGEMENT

(1.) IN terms of the impugned order, the appellants are required to pre -deposit the following sums:

(2.) WE heard both sides.

(3.) THE appellants are the manufacturer of Brass Strips, Phosphor Bronze Strips and Copper Strips and availed the Cenvat credit. Later they are subjected to a process which includes slitting and cutting of Brass Strips, Phosphor Bronze Strips and Copper Strips received in coil form into strips. The learned Advocate said that the process is not mere slitting. The final products are certain components, which are used in various dimensions. The entire thing was informed to the Central Excise Authorities who advised the appellant to take out registration. Consequently, the appellants applied for registration for availment of the Cenvat credit and started paying duty on the finished component. When that is the case, the Audit party visited the unit and objected to the availment of credit on the ground that the processes carried out by the appellant do not amount to manufacture. Hence, proceedings were initiated against the appellants and the above mentioned dues were confirmed.