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2019 (3) TMI 99 - AT - Central ExciseCENVAT Credit - inputs or not - credit availed on the strength of invoices received from the supplier of liquefied Oxygen / Nitrogen/Argon gas which are finished products treating the same as ‘inputs’ - Held that:- The appellant has paid the duty on value addition and the same has been accepted by the Department and hence the appellant has paid the higher duty than the CENVAT credit claimed by him, therefore he cannot be denied the CENVAT credit - Further, the appellants even before the Commissioner(Appeals) has given sufficient proof in the form of invoices and other documents showing that he has paid duty on higher value The issue is decided in the case of COMMISSIONER VERSUS CREATIVE ENTERPRISES [2009 (7) TMI 1206 - SUPREME COURT], where it was held that if the activity of the assessee does not amount to manufacture there can be no question of levy of duty, and if duty is levied, Modvat credit can’t be denied by holding that there is no manufacture. Credit allowed - appeal allowed - decided in favor of appellant.
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