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2016 (7) TMI 1138 - AT - Central ExciseCenvat credit eligibility - whether credit is eligible on inputs, when the process does not amount to manufacture? - manufacturing of High Carbon Ferro Chrome (HCFC) - Held that:- Once assessee considered the activity as amounting to manufacture and discharged duty liability CENVAT Credit cannot be denied holding that there is no manufacture. See AJINKYA ENTERPRISES Versus COMMISSIONER OF CENTRAL EXCISE, PUNE-III [2013 (6) TMI 610 - CESTAT MUMBAI ]. Thus in the present case we have no hesitation to hold that the credit is admissible
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