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2018 (8) TMI 889 - AT - Central ExciseCENVAT Credit - inputs - credit denied on premise that the activity undertaken by the appellant does not amount to manufacture - Held that:- The fact is on record that the appellant is purchasing raw CI castings and doing certain processes on that, namely, shot blasted, grinding, erasing, chipping, painting, oiling, proof machining and measuring, thereafter, they sold to their buyers. As without these processes, these CI Castings are not usable by their customers, therefore, in terms of under Section 2(f) of Central Excise Act, 1944 read with Section VI of 17 Central Excise Act, 1985, the activity undertaken by the appellant amounts to manufacture - Cenvat credit cannot be denied - appeal allowed - decided in favor of appellant.
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