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2011 (3) TMI 813 - AT - Central ExciseCenvat credit - process of lamination - process is not amounting to manufacture - Rule 3(4) of the Cenvat Credit Rules, 2004 and Rule 16 of the Central Excise Rules,2002 - held that:- availing of credit on the inputs which are used in non-dutiable final product and yet attempting to utilize such credit, but the duty suppose to have been paid by the appellants on a non dutiable products by issuing invoices and disclosing such duty said to have been paid therein results in not only illegal act of availing the credit and attempting to utilize the same but also allowing the buyers to illegally avail of such credit - prima facie case having not been made out for total waiver of the amount demanded under the impugned order. - Appellant directed to deposit 60% of the amount demanded.
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