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2017 (6) TMI 96 - AT - Central ExciseCENVAT credit - inputs - denial on the ground that the process undertaken by the appellant does not amount to manufacture - Held that: - It is an admitted fact on record that the Registration Certificate surrendered by the appellant on 14.06.2005 was restored by the Department, stating that the processes undertaken by the appellant amount to manufacture. The Department itself has recognized the processes undertaken by the appellant, as amounting to manufacture, and consequently the central excise duty paid by the appellant, was retained as the Government Revenue. As such, cenvat credit taken on the inputs, input services and capital goods, cannot be denied on the ground that those goods and services were used for manufacture of non-dutiable goods, on which duty liability has been discharged from cenvat credit account. Appeal allowed - decided in favor of appellant.
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