2006 (3) TMI 749

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..... Per : Mrs. Archana Wadhwa, Member (Judicial) : 1. Cenvat Credit of ₹ 14,39,412/- stands disallowed to the appellants on the ground that the activity of cleaning, packing of ceramic Foam Filters on which they have availed the credit does not amount to manufacture and as such, credit was not available. 2. The appellants' contention is that, while clearing the final product, the .....

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..... upreme Court in the case of CCE and C, Vadodara vs Narmada Chematur Pharmaceuticals Ltd 2005 (179) ELT 276 (SC) has held that when credit amount allegedly wrongly availed is exactly equivalent to the amount of excise duty paid, the consequence is Revenue neutral and the demand for such wrong availment of credit has to be quashed. 4. In view of the above, we set aside the impugned order itself a .....

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