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2011 (4) TMI 1081 - AT - Central ExciseCenvat credit – manufacture - rough die Cast Aluminium decorative tiles - processes undertaken by the appellant like buffing, cleaning, lacquering and grinding, electroplating, etc. only increase their market value or artistic value – Held that:- processes, which do not change the basic character of the product but only enhance its market value, do not amount to manufacture. Since the processes undertaken by the appellant do not amount to manufacture, the appellant were not eligible for Cenvat credit and hence, the Cenvat credit has been rightly denied to them, appeal is dismissed
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