2013 (3) TMI 428

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..... iefly stating the facts of the case are that the appellant is engaged in the manufacture of CNG/LPG conversion kits falling under Chapter Heading No. 8409.99.90 of the First Schedule to the Central Excise Tariff Act, 1985. The appellant is availing Cenvat credit on inputs, input service and capital goods. They also developed Ph kits for Maruti Suzuki India Linnited (MSIL) and made supplies to thei .....

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..... as also upheld by Commissioner (Appeals). 3. The Appellant contention is that even if the activity undertaken by them is considered as a non-manufacturing activity, there is no dispute to the fact that the appellant have cleared their final product on payment of Central Excise Duty, which is higher than the Cenvat credit availed by them. As such, it is their contention that the entire exerci .....

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