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2015 (12) TMI 936 - AT - Central ExciseDenial of CENVAT Credit - activity of conversion of rods and rounds does not amount to manufacture and as such, the appellant should not have paid the duty on the final product - Held that:- Case of Super Forgings and Steels Ltd, vs. CCE, Chennai [2007 (7) TMI 77 - CESTAT, CHENNAI], CESTAT held that there is no question of recovery of Cenvat credit which has been utilized towards payment of duty of the final products even when the process did not amount to manufacture. In the case of CCE, Indore vs. M.P. Telelinks Ltd. [2004 (1) TMI 280 - CESTAT, NEW DELHI] CESTAT held that if the department levies and collects the Central Excise duty on the goods remove from the factory, they can not claim for the purpose of allowing Cenvat credit that the process of manufacture had not taken place. Similar view was held by CESTAT in the case of CCE, J&K Jammu Vs. North Sun Enterprises Industrial Estate [2012 (8) TMI 691 - CESTAT, NEW DELHI]. - Decided in favour of assessee.
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