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2013 (7) TMI 371 - AT - Central ExciseCenvat Credit – Payment of duty on non excisable goods - When the process does not amount to manufacture – Held that:- As per the decision of this Tribunal in the case of Ajinkya Enterprises [2013 (6) TMI 610 - CESTAT MUMBAI] wherein this Tribunal held that although the activity undertaken by the appellant does not amount to manufacture but when they have cleared their finished product on payment of duty, the same may be treated as reversal of Cenvat Credit availed on inputs - Assessee are not required to reverse the Cenvat Credit as they have already paid duty on their clearances. In favor of Assessee. Extended period of limitation – Held that:- As the activity undertaken by the appellant was in the knowledge of the department, the extended period of limitation is not invokable.
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