TMI Blog2014 (2) TMI 696X X X X Extracts X X X X X X X X Extracts X X X X ..... s situated abroad cannot avail cenvat credit the duty of customs paid on importation therefore, credit of duty paid cannot be availed by the appellant as the process of calibration carried out on the pipes by the units situated does not amount to manufacture - Held that:- appellant herein undisputedly discharged appropriate customs duty, CVD, and additional duty on the pipes imported by them. It i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disputed, in our view, the lower authorities have erred in denying the cenvat credit of duty paid as CVD, Education Cess, S.H.E. Cess and additional of customs - Decided in favour of assessee. - Appeal No.: E/12520/2013-DB - Final Order No. A/11406/2013-WZB/AHD - Dated:- 23-10-2013 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant : Shri Dhaval Shah (Adv.), Shi G P Thomas (AR) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the findings of the lower authorities that credit of duty paid cannot be availed by the appellant as the process of calibration carried out on the pipes by the units situated doest not amount to manufacture. 4. In our view, the findings recorded by the lower authorities seems to misdirected, in as much as the appellant herein undisputedly discharged appropriate customs duty, CVD, and additional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacture of their final products being undisputed, in our view, the lower authorities have erred in denying the cenvat credit of duty paid as CVD, Education Cess, S.H.E. Cess and additional of customs. 5. The appeal of the appellant merits acceptance, impugned order is set aside and appeal is allowed with consequential relief, if any. (Operative portion of the order pronounced in the Court) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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