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2011 (9) TMI 307 - CESTAT, NEW DELHIRule 3(4) of Cenvat Credit Rules - availing benefit of Cenvat credit of duty paid on various items, which were not inputs for the manufacture of final product - appellants was also claiming Cenvat credit in respect of plate cutting - Revenue was of the view that plate cutting is removal of inputs 'as such'. Inasmuch as the activity undertaken by them does not amount to manufacture - As decided in the case of Faridabad Iron & Steel Traders Association vs. UOI [2003 -TMI - 47160 - HIGH COURT OF DELHI] that process of cutting or slitting sheets in coil form to specific sizes does not amount to manufacture as no new, different and distinct article having distinct name, character and use emerges - Held that cutting of plates does not amount to manufacture - Appelant are required to pay duty equal to the credit taken - Appeal rejected.
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