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2014 (4) TMI 3 - AT - Central ExciseDenial of CENVAT Credit - Denial on the ground that the activity undertaken by them on the said batteries does not amount to manufacture - Held that:- Issue is directly covered by umpteen numbers of decisions of the Tribunal, confirmed by the various High Courts. At this stage, we also take note of the Supreme Court’s decision in the case of CCE Vs. Narayan Polyplast [2004 (11) TMI 112 - SUPREME COURT OF INDIA] as also the confirmation of Gujarat High Court decision in the case of Creative Enterprises confirmed by the Supreme Court. As such, we find that the issue is settled. Reliance by ld. Jt. CDR on the decision of the Tribunal in the case of Printo India Graphics (P) Ltd. [2011 (4) TMI 899 - CESTAT, NEW DELHI] is not appropriate inasmuch as the same deals with interest on wrong availment of credit and does not deal with the issue involved in the present matter - Stay granted.
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