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2022 (4) TMI 1493 - CESTAT KOLKATACENVAT Credit - inputs - manufacturer as per the definition of manufacture as defined in Section 2(f) of Central Excise Act, 1944 or not - process amounting to manufacture or not - Fuel Oil - HELD THAT:- The Appellant satisfied the essential requirements for Cenvat credit. Notwithstanding excisability of the input, the supplier of the input paid duty thereon and issued a valid invoice to the Appellant. The input so received in the Appellant’s factory was used in or in relation to manufacture of their final product and its duty-paid character was evidenced by the invoices. In the circumstances, the Appellant was entitled to take Cenvat credit of duty paid on the input. The question whether the input had arisen out of a process of manufacture is irrelevant. The relevant question is whether the input was duty-paid. The impugned order is set aside and the appeal filed by the Appellant is allowed.
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