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2017 (11) TMI 1445 - AT - Central ExciseCENVAT credit - high chrome grinding media balls, which were procured for further process - Revenue held a view that the grinding media balls procured by the appellants were as such cleared by them after some process and the credit of duty paid on inputs is not eligible to them - Held that: - the appellants cleared the final products on payment of central excise duty on a value added consideration which is much higher than the cenvat credit availed on the impugned inputs - Even if the process undertaken by the appellant is to be considered as not amounting to manufacture so at the time of clearance of the final products, the payment is much higher than the credit taken, the same will satisfy the legal provisions of reversal of credit on the inputs - appeal allowed - decided in favor of appellant.
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