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2022 (8) TMI 701 - AT - Central ExciseCENVAT Credit - inputs - castings and cast articles of iron, pipe fittings etc. falling under Central Excise Tariff 7325 and 7307 - activity amounting to manufacture or not - denial of CENVAT Credit availed by the appellant on the strength of invoices issued by the supplier - HELD THAT:- The Ld. Commissioner in the impugned Order has observed that the goods removed by the consigner is not a manufactured product and therefore, the assessee appellant is not entitled to credit. He has also observed that the assessee availing the credit was under obligation to examine the fact as to whether the goods received by him are a manufacture product and whether duty was rightly charged by the supplier i.e., M/s. Indo Thai Flexible Tubes Ltd. In the present case, it is found that the jurisdictional Commissioner of the said vendor has dropped the entire proceedings which has been duly upheld by the Tribunal as well as the Hon’ble High Court. There are no reason to deny the claim of CENVAT Credit in the hands of the Appellant who is the recipient of the impugned goods from the said manufacturer - also, the legal position already stands decided in favor of the Appellant that CENVAT Credit cannot be denied on input on the ground that the activity undertaken by the assessee does not amount to manufacture when the assessee has admittedly deposited output duty on final product. Appeal allowed - decided in favor of appellant.
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