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2019 (4) TMI 1413 - AT - Central ExciseCENVAT Credit - Process amounting to manufacture - conversation of iron ore into iron ore concentrate - HELD THAT:- It has not been disputed by the Department that the duty has been paid by the manufacturer of the goods in pursuance of the judicial pronouncement vide the order of the Ld. Adjudicating Authority and upheld by the Commissioner(Appeal). In the circumstances, there is no infirmity committed by the appellant within the provisions of the Cenvat Credit Rules, 2002-04 by availing such credit. Rule 3(1) of the Cenvat Credit Rules 2002-04, specifically provides that a manufacture/procedure of the final good is entitled to take cenvat credit of excise duty paid on any input/capital goods received in the factory for manufacture of final product. Rule 3(4) of the Cenvat Credit Rule also allow the appellant to utilise the said credit for the payment of Central Excise Duty in respect of dutiable final product manufactured and cleared by the appellant during the impugned period. Hence, there is no irregularity committed by the appellant in the instant case by availing of the Cenvat Credit and also the appellant has availed and utilised the Cenvat Credit as per the law. Appeal allowed - decided in favor of appellant.
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