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2011 (4) TMI 899 - AT - Central ExciseRevoking of central excise registration - not engaged in manufacturing activity - involved in slitting of jumbo aluminium foils into blister form rolls of the required sizes and thereafter printing them in multi colour - Held that:- The issue is no more res-integra already stands concluded by the decision of the Apex Court in CCE, New Delhi-I vs. S.R. Tissues Pvt. Ltd. [2005 (8) TMI 111 - SUPREME COURT OF INDIA] as process of slitting /cutting of jumbo roll of plain tissue paper into smaller size would not amount to manufacture on the first principals as well as under Section 2(f) of the said Act. Recovery of wrongfully availed cenvat credit - Held that:- Rule 14 specifically provides that where CENVAT credit has been taken or utilized wrongly or has been erroneously refunded, the same alongwith interest would be recovered from the manufacturer or the provider of the output service - It is also well settled that first attempt should be made by the courts to uphold the charged provision and not to invalidate it merely because one of the possible interpretations leads to such a result, howsoever attractive it may be - the attempt of the High Court to read down the provision by way of substituting the word OR by an AND so as to give relief to the assessee is found to be erroneous - appeal decided against assessee.
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