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2012 (7) TMI 878 - AT - Central ExciseWaiver of pre deposit - CENVAT Credit - credit on the excise duty paid in respect of the inputs for printed laminated sheets. - Held that:- The Department has all through been accepting the excise duty without protest. Therefore prima facie after accepting the excise duty the department now cannot be allowed to take a plea that the appellant has wrongly availed Cenvat credit as inputs on final product is not acceptable. Otherwise also since the appellant has paid excise duty on final product which is much more than the Cenvat credit availed entire excise duty is revenue neutral. Hon’ble Gujarat High Court in case of C.C.E. v. Creative Enterprises, reported in [2008 (7) TMI 311 - GUJARAT HIGH COURT] has held that if duty has been collected by the Department on a final product manufactured by an assessee, the Cenvat credit has to be allowed and the same cannot be subsequently denied on the ground that the process does not amount to manufacture. This judgment has been upheld by the Apex Court vide judgment reported in [2009 (7) TMI 1206 - SUPREME COURT]. That being the case, prima facie, we do not find any merit in the plea of the department, that since the process undertaken by the appellant does not amount to manufacture, the Cenvat credit availed by the appellant is liable to be recovered from them. Thus, we find it is a fit case in favour of the appellant to justify the waiver of condition of pre-deposit of duty demand. - Decided in favour of assessee.
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