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2023 (9) TMI 283 - AT - Central ExciseCENVAT Credit - service tax paid by a job worker on returning the goods that has been sent to him for galvanizationNature of transaction - provision of service or manufacturing activity - HELD THAT:- The same issue was considered by Ahmadabad Bench of this Tribunal in the case of C.C.E. & S.T. -VAPI VERSUS KRIS FLEXIPACKS PVT LTD (VICE-VERSA) [2023 (7) TMI 943 - CESTAT AHMEDABAD] where reliance was placed in the case of COMMISSIONER OF CENTRAL EX. & CUS., SURAT-III VERSUS CREATIVE ENTERPRISES [2008 (7) TMI 311 - GUJARAT HIGH COURT] where it was held that The Tribunal is justified in holding that if the activity of the respondent-assessee does not amount to manufacture there can be no question of levy of duty, and if duty is levied, Modvat credit cannot be denied by holding that there is no manufacture. As the issue is squarely covered by the above decision of this Tribunal in favour of the appellant, there are no merits in the impugned order and set aside the same - appeal allowed.
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