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2016 (3) TMI 1330 - CESTAT NEW DELHICENVAT Credit - inputs/capital goods - denial on the ground that drawing of wires from the input namely, “Wire Roads” is not amounting to manufacture - Held that:- It is an admitted fact that even though the activity undertaken by the appellant does not amount to manufacture, but the Central Excise duty paid on removal of “H.B. Wire” and “Binding Wire” has been accepted by the department and retained as Government dues. Issue is no more res-integra and decided in the case of R.B. Steel Services and Ors. v. CCE, Rohtak [2015 (1) TMI 292 - CESTAT NEW DELHI], where it was held that Cenvat credit cannot be denied, which has been utilized towards payment of duty on the final products, even when the process does not amount to manufacture. Credit allowed - appeal allowed - decided in favor of appellant.
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