TMI Blog2016 (7) TMI 1141X X X X Extracts X X X X X X X X Extracts X X X X ..... aken by the assessee do not amount to manufacture, credit of duty paid on the inputs would still be admissible on export of the said processed input in terms of provisions of Rule 57F(2) and Board’s circular 283/117/96-CE. - Decided in favour of aseessee. - E/510/2008-EX(DB) - FINAL ORDER NO. 51854/2016-EX(DB) - Dated:- 16-5-2016 - Ms. Archana Wadhwa, Member (Judicial) and Shri B. Ravichandran, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they are not entitled to avail the Cenvat Credit of duty paid on the inputs. Accordingly proceedings were initiated against them resulting in passing of the present impugned order. Hence the present appeal. 2. Though the appellant have pleaded that processes undertaken by them amounts to manufacture, but we find that appeal can be disposed of even by considering the said process as not manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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