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2018 (6) TMI 578 - AT - Central ExcisePenalty - erroneous availment of CENVAT credit - trading activity or not? - the particle boards are first cut and then drilled, tapped, assembled and disassembled - Held that:- The scope of applicability of definition of manufacture to prefabricated structures/creations is not in doubt. Nevertheless, there is no evidence to substantiate the claim of the appellant that the goods that were cleared by them had, at some stage, been assembled into complete creations and thereafter disassembled for the purpose of transportation. However, the eligibility for availment CENVAT credit may well have been erroneously presumed but without deliberate intent to evade duty - penalty not warranted - appeal disposed off.
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