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2013 (11) TMI 1210 - CESTAT CHENNAIDenial of Cenvat credit – Activity Manufacture OR Not - Waiver of Pre-deposit - The applicant availed cenvat credit on the inputs and input services used by them for export of goods - Revenue was of the view that the activities of packing / repacking, labelling/relabeling and anti-rust treatment are for the purpose of safe transport of the components are not amounting to manufacture u/s 2(f) (iii) of the Central Excise Act, 1944 – Held that:- Relying upon L&T Ltd. Vs UOI [2008 (2) TMI 645 - HIGH COURT BOMBAY] - Inserting clause (iii) in Section 2(f), the definition of manufacture has widened and the process undertaken would cover within the definition - The adjudicating authority relied upon the CBEC circular dated 8.10.1997 and in respect of the definition of manufacture prior to amendment of Section 2(f) as on 1.3.03 - Prima facie, the processes undertaken by the applicant would amount to manufacture within the definition of manufacture under section 2(f) (iii) of the Act - the entire goods was cleared on payment of duty and duly exported - the denial of cenvat credit on the input and input service used in the finished goods cleared on payment of duty, is not justified - the requirement of pre-deposit of entire amount of duty and penalty along with interest waived till the disposal – Stay granted.
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