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2016 (7) TMI 1141 - CESTAT NEW DELHI

2016 (7) TMI 1141 - CESTAT NEW DELHI - TMI - Manufacturing - denial of Cenvat Credit of duty paid on the inputs as the processes undertaken by the appellant does not amount to manufacture - Held that:- The Tribunal in the case of Rico Auto Industries Ltd. Vs. CCE New Delhi (2003 (2) TMI 512 - CESTAT NEW DELHI) has held that even if the processes undertaken 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 inp .....

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xcise Tariff Act, 1985, which is being cleared by them on payment of duty. Apart from the above activity, in some cases, the appellant does the process of cleaning, anodizing, electroplating, powder coating, etc on the various inputs and exports the same under bond. In as much as the appellant has availed Cenvat credit of duty paid on such inputs, which after certain processes were being exported under bond, Revenue took the categorical stand that since the processes undertaken by the appellant .....

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