TMI Blog2015 (10) TMI 1942X X X X Extracts X X X X X X X X Extracts X X X X ..... , impugned proceedings have taken place. It is not in doubt that the respondent has cleared the goods after processing of the inputs on payment of duty. Therefore, relying on Ajinkya Enterprises - [2013 (6) TMI 610 - CESTAT MUMBAI], which has been affirmed by the Hon’ble High Court in [2012 (7) TMI 141 - BOMBAY HIGH COURT] wherein it was held that if duty has been paid on clearances if activity do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P. Ltd. - 2004 (165) E.L.T. 129 (S.C.), passed by the Hon ble Apex Court, revenue is of the view that laminating/metalizing of duty paid film does not amount to manufacture. Therefore, respondents are not entitled to take Cenvat credit on these films. However, after laminating/metalizing the films have been cleared on payment of duty. A show cause notice was issued for denying the Cenvat credit on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ajinkya Enterprises - 2013 (288) E.L.T. 247 (T), which has been affirmed by the Hon ble High Court in 2013 (294) E.L.T. 203 (Bom) wherein it was held that if duty has been paid on clearances if activity does not amount to manufacture, the duty paid shall amount to reversal of Cenvat credit availed on the inputs. Therefore, in this case also, duty has been paid on the clearances; therefore, respon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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