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2014 (3) TMI 485 - CESTAT AHMEDABADAvailment of CENVAT Credit - Cenvat credit on CRGO Coils, under Rule 14 of the Cenvat Credit Rules, 2004 along with charging of interest under Rule 14 of the Cenvat Credit Rules, 2004 - Activity of slitting of these CRGO coils was done at their factory which according to the Revenue, does not amount to manufacture - Held that:- admissibility of Cenvat credit on slitting of CRGO coils cleared is no more res integra and has been decided by the Mumbai Bench of Tribunal in the case of Ajinkya Enterprises vs. Commissioner of Central Excise., Pune-III (2013 (6) TMI 610 - CESTAT MUMBAI) which has been upheld by the Hon'ble High Court of Mumbai. Secondly, it is also observed that the duty paid by the appellant has been accepted by the department and nothing has been brought to out notice that the appellant was asked by the Revenue at any stage for not paying Central Excise duty when process did not amount to manufacture. In this regard, appellant has correctly placed reliance on the judgment of the Tribunal in the case of Markwell Paper Plast Pvt. Ltd vs. Commissioner of Cus. & C.Ex., Noida (2012 (7) TMI 290 - CESTAT, NEW DELHI) - it is held that the Cenvat credit was correctly availed by the appellant - Decided in favour of assessee.
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