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2017 (7) TMI 478 - AT - Central ExciseCENVAT credit - manufacture of Nuts and Bolts - process not amounting to manufacture - The department’s case is that since the activity of bringing nuts and bolts cleaning, testing and buttoning does not amount to manufacture, the appellant is not entitled for the CENVAT credit - Held that: - Rule 16 stipulates that even though the activity does not amount to manufacture but if the assessee cleared the goods on payment of duty which is equal to Cenvat Credit, the cenvat credit on the bought out duty paid goods is admissible, as if the same is input - the appellant though engaged in the manufacture of Nuts and Bolts have also bought out duty paid Nuts and Bolts and thereafter they have carried out certain activities such as cleaning, testing and buttoning and cleared thereafter on payment of duty which is equal to the CENVAT credit. In this fact the credit is admissible in view of the Rule 16 - appeal allowed - decided in favor of appellant.
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