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2014 (11) TMI 327 - AT - Central ExciseDenial of CENVAT Credit - activity undertaken by the appellant on the input received does not amount to manufacture - Held that:- Appellant had paid a higher amount by way of excise duty on the products cleared by them. Therefore, in view of the Hon'ble High Court's decision in the case of Ajinkya Enterprises [2012 (7) TMI 141 - BOMBAY HIGH COURT] and Hon'ble Apex Court's decision in Narmada Chematur case [2004 (12) TMI 93 - SUPREME COURT OF INDIA], there is no cause for reversal of any credit taken inasmuch as the duty paid is more than the credit taken. Consequently, the impugned order confirming the demand fails - Decided in favour of assssee.
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