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2012 (11) TMI 359 - AT - Central ExciseCenvat credit – denial of credit availed by the applicant on the ground that process undertaken by the applicant does not amount to manufacture – Held that:- Applicants availed the credit and paid the duty - in case the activity of assessee does not amount to manufacture there can be no question of levy of duty, and if duty is levied, Modvat credit cannot be denied by holding that there is no manufacture - as the applicant had paid more duty than the credit availed - pre-deposit of dues are waived
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