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2016 (7) TMI 1141 - AT - Central ExciseManufacturing - denial of Cenvat Credit of duty paid on the inputs as the processes undertaken by the appellant does not amount to manufacture - Held that:- The Tribunal in the case of Rico Auto Industries Ltd. Vs. CCE New Delhi (2003 (2) TMI 512 - CESTAT NEW DELHI) has held that even if the processes undertaken by the assessee do not amount to manufacture, credit of duty paid on the inputs would still be admissible on export of the said processed input in terms of provisions of Rule 57F(2) and Board’s circular 283/117/96-CE. - Decided in favour of aseessee.
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