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2020 (4) TMI 377 - AT - Central ExciseCENVAT Credit - input - MS pipes (Black) - denial on the ground that the activity not amounting to manufacture - HELD THAT:- The fact that although this MS pipe (Black) is not input for the appellant on which they have taken cenvat credit (without any process) has been cleared on payment of duty. Hon’ble High Court in the case of THE COMMISSIONER OF CENTRAL EXCISE, PUNE VERSUS AJINKYA ENTERPRISES [2012 (7) TMI 141 - BOMBAY HIGH COURT] has held that if the activity does not amount to manufacture and goods have been cleared on payment of duty, the same shall amount to reversal taken of cenvat credit on the said goods - In the present case, as the appellant has paid the duty which shall amount to reversal of cenvat credit demanded by the Revenue in the impugned matter. Appeal allowed - decided in favor of appellant.
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