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2013 (11) TMI 1293 - AT - Central ExciseProcess amounts to Manufacture or not - Demand under section 11D - Waiver of Pre-deposit - Revenue was of the view that the process undertaken in respect of pipes & tubes is not manufacture and they are not entitled for Cenvat Credit of the inputs used – Held that:- The appellant have paid duty on final products by treating their process as manufacture and it is this duty which they recovered from the customers, it cannot be said that the amount recovered by the appellant from the customers as duty was not paid to the Government - Prima facie, the demand under section 11D is not sustainable and as such on this point the appellant have strong prima facie case in their favour. Cenvat Credit on inputs used in the processes which do not amounts to manufacture - on the finished products the appellant have paid the duty - Even if the Department’s plea that processes undertaken by the appellant do not amount to manufacture, is accepted, this would have to be treated as a case of clearance of Cenvat Credit availed inputs as such which is permitted in the Cenvat Credit Rules - the appellant on these clearances have paid duty which is not less than the Cenvat Credit, availed - Prima facie, the Cenvat Credit demand would not be sustainable - the requirement of pre-deposit of Cenvat Credit demand and the amount demanded u/s 11D, interest thereon and penalty waived till the disposal – Stay granted.
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