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2018 (9) TMI 122 - AT - Central ExciseCENVAT Credit - Manufacture or not - waterproofing chemicals and other chemicals - Alleging that the said activity does not amount to manufacture, a show-cause notice was issued proposing denial of CENVAT Credit - Held that:- Undisputedly the appellant had discharged appropriate Central Excise duty after undertaking the process of repacking, relabeling of the inputs on which credit has been availed by them. Thus, it is incorrect to allege that the appellants are not eligible to avail CENVAT Credit on inputs that has been utilized in the manufacture (repacking, relabeling etc.) of waterproofing resultant product, on which appropriate excise duty was paid and accepted by the Revenue. Reliance placed in the case of THE COMMISSIONER OF CENTRAL EXCISE, PUNE VERSUS AJINKYA ENTERPRISES [2012 (7) TMI 141 - BOMBAY HIGH COURT], where it was held that Once the duty on final products has been accepted by the department, CENVAT credit availed need not be reversed even if the activity does not amount to manufacture. Appeal allowed - decided in favor of appellant.
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