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2018 (3) TMI 1111 - AT - Central ExciseCENVAT credit - inputs - The case of the department is that during certain period, the appellant has not manufactured and cleared prototype vehicle whereas they kept on availing the CENVAT credit - Held that: - The appellant admittedly cleared the input as such on payment of duty. Only for the reason that there is a long interval in the manufacture of prototype vehicle, the manufacturer will not cease to be a manufacturer. Therefore, it cannot be said that the appellant is a trading unit and not a manufacturing unit. Even if the manufacturing is not undertaken but the unit is registered, the appellant is entitled to avail the cenvat credit in terms of Rule 16 of the Central Excise Rules, 2002. The only requirement is as and when the said input is cleared, excise duty equal to cenvat credit is required to be discharged. Appeal allowed - decided in favor of appellant.
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