IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No.2249 of 2010 Date of decision: 9.2.2010 M/s Bhushan Steel Limited. -----Petitioner. Vs. Union of India & others. -----Respondents CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE ALOK SINGH Present:- Mr. Vinod Kumar Aggarwal, Advocate & Mr. Rohit Khanna, Advocate for the petitioner. --- ORDER: 1. This petition seeks quashing of Show Cause Notice dated 15.7.2009, Annexure P-4, alleging that the process of the petitioner-assessee did not amount to ‘manufacturing’ for purposes of levy of central excise duty, as no new commodity was being produced. It was further alleged that the assessee was cutting pipes into smaller size only. In such circumstances, CENVAT Credit could not be availed by discharging the duty liability. The assessee availed CENVAT Credit wrongly by suppressing material information. 3. Learned counsel for the petitioner submits that registration certificate was duly granted to the petitioner after due CWP No.2249 of 2010 scrutiny and the process employed by the petitioner amounted to manufacturing and CENVAT Credit was rightly availed. Once it was considered as manufacturing and excise duty was paid in that status, the CENVAT Credit available could not be reversed. Reliance has been placed on an order of this Court in Commissioner of Central Excise v. Rane NSK Steering Systems Ltd. 2007 (218) ELT 354. 4. We are of the view that at this stage, only a Show Cause Notice has been issued to the petitioner and the petitioner has remedy of replying the same. In view of availability of the said alternative remedy, this petition cannot be entertained at this stage. 5. The petition is dismissed. (ADARSH KUMAR GOEL) JUDGE February 09, 2010 ( ALOK SINGH ) ashwani JUDGE 2