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2011 (2) TMI 1171 - CESTAT, BANGALOREDuty paid under protest on Sulphur Bentonite - Consequent to the Final Order of this Bench [2006 (10) TMI 348 - CESTAT, BANGALORE] holding such activity does not amount to manufacture, they claimed the refund of the amount paid through PLA - Held that:- If the appellant is liable to discharge the duty liability on the final product, then he is eligible to avail Cenvat credit on the inputs utilized for the manufacture of such products - Decided in favor of the assessee by way of remand
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