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2008 (8) TMI 236 - CESTAT NEW DELHIDenial of Cenvat Credit on the inputs Menthol flakes used in Menthol powder on ground that process of conversion not amounts to manufacture - appellants submits that the appellant exported the final product Menthol powder and claimed rebate – since rebate was granted on duty paid on Menthol powder, therefore, credit cannot be denied on Menthol flakes used in the processing of such goods - It is noted that Revisionary Authority Govt. of India accepted sanctioning of rebate and the issue as to whether the process undertaken amounts to manufacture, is not relevant in the present case
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