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2017 (9) TMI 547 - AT - Central ExciseCENVAT credit - process amounting to manufacture or not? - manufacture of profiles, shapes and sections of various machines /machineries - Revenue was of the view that the process undertaken in the factory by the appellant simply changes the form or size of the inputs–plates, sheets etc. The finished product as well as inputs remain classified under the same CEH and accordingly, they were of the view that the processes do not amount to manufacture and consequently, the cenvat credit availed by the appellant on the inputs were improper - Held that: - It is evident on perusal of some of the photographs of these products that processes undertaken in the factory do result in new and distinct products and such process can be considered as process of manufacture, even if the inputs as well as final products are classifiable in the same CTH - Once it is held that process amounts to manufacture, there can be no justification to deny cenvat credit on the inputs. In any case, it is settled position of law that even if the activity undertaken does not amount to manufacture, when duty is levied, the credit cannot be denied by upholding that there is no manufacture. Credit allowed - appeal allowed - decided in favor of appellant.
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