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2020 (1) TMI 481 - AT - Central ExciseRebate claim - export of final products from the factory - process amounting to manufacture or not - Manufacture on job work basis - assembly - they procured input materials which comprised of parts/equipments and utilised the same for manufacturing of Briqueting Hydraulic Press (Bailing Press) and Cut to Length Line and Continuous Automatic Coil to Coil Colour Coating Line, with Operational Spares.- CENVAT Credit - HELD THAT:- It is an undisputed fact that the appellant procured duty paid machineries, parts and accessories of ‘Continuous Automatic Coil to Coil Colour Coating Line’ and ‘Briqueting Hydraulic Press’ and carried out the processing jobs thereon as set out in the impugned order, which included “assembly” to produce the aforesaid final products which were exported upon payment of duty under claim of rebate. It is also seen from the records that the input machines, parts and accessories were goods classifiable as excisable goods by themselves under tariff items different from the tariff items under which the exported final products were classified - the activities undertaken by the appellant amounted to ‘manufacture’ of excisable goods within the meaning of Section 2(f) of the Central Excise Act, 1944. CENVAT credit - HELD THAT:- The appellant is eligible to avail Cenvat credit of the duty paid on the said input machineries, parts, etc. under the Cenvat Credit Rules and there is no infirmity on the part of the appellant in availment of Cenvat credit in the instant case. The disallowance of Cenvat credit of ₹ 1,76,17,647/- and the duty demand of ₹ 61,94,772/- confirmed by the impugned order against the appellant are therefore unsustainable. Appeal allowed - decided in favor of appellant.
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