Circular: Irregular availment of Cenvat credit on certain activities not amounting to manufacture-reg.

Circular No. 911 /01 /2010-CX

F.No.267/116/2009-CX8

 Government of India
Ministry of Finance
Department of Revenue
 (Central Board of Excise & Customs)

                                                                                                 New Delhi dated the 14^th January, 2010

To,

All Director Generals,

All Chief Commissioners of Central Excise (including LTU),

All Commissioners of Central Excise (including LTU).

Sir/ Madam, 

Subject: Irregular availment of Cenvat credit on certain activities not amounting to manufacture-reg.

         Reference has been received from field formations stating that though certain activities including connectorising, testing, repacking and relabeling of feeder cables, cutting of HR/CR coils into sheets or slitting into strips do not amount to manufacture, such processors...........