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2015 (10) TMI 1942 - AT - Central ExciseDenial of CENVAT Credit - Manufacture - Held that:- It is a case where relying on the Meltex (I) P. Ltd. (2004 (2) TMI 387 - SUPREME COURT OF INDIA), it was held that the activity undertaken by the respondent does not amount to manufacture. Therefore, impugned proceedings have taken place. It is not in doubt that the respondent has cleared the goods after processing of the inputs on payment of duty. Therefore, relying on Ajinkya Enterprises - [2013 (6) TMI 610 - CESTAT MUMBAI], which has been affirmed by the Hon’ble High Court in [2012 (7) TMI 141 - BOMBAY HIGH COURT] wherein it was held that if duty has been paid on clearances if activity does not amount to manufacture, the duty paid shall amount to reversal of Cenvat credit availed on the inputs. Therefore, in this case also, duty has been paid on the clearances; therefore, respondents are entitled to take Cenvat credit. - No infirmity in impugned order - Decided against revenue.
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