TMI Blog2018 (4) TMI 1446X X X X Extracts X X X X X X X X Extracts X X X X ..... III vs Creative Enterprises [2008 (7) TMI 311 - GUJARAT HIGH COURT], where it was held that Tribunal is justified in holding that if the activity of the assessee does not amount to manufacture there can be no question of levy of duty, and if duty is levied, Modvat credit can’t be denied by holding that there is no manufacture. Appeal allowed - decided in favor of appellant-assessee. - 1570 of 2010 - 51271/2018 - Dated:- 3-4-2018 - MR. JUSTICE (DR.) SATISH CHANDRA, PRESIDENT AND MR. V. PADMANABHAN, MEMBER (TECHNICAL) Appellants(Rep. by Sh. Naveen Mullick, Adv.) Respondant(Rep. by Sh. R.K. Mishra, DR) PER V. PADMANABHAN : The present appeal is filed by the assessee-Appellants against the Order-in-Appeal No. 111-CE/D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me was paid by making use of the Cenvat Credit which was availed. In the process of payment of duty, not only the full Cenvat Credit, during the disputed period, was utilized, but, in addition, they have also paid some amount of duty in cash. It is his submission that whatever Cenvat Credit was availed during the period has already been reversed in the process of payment of duty and hence the Revenue is not justified in once again asking for payment of Cenvat Credit availed by the assessee- Appellants. In this connection, he relied upon the decision of the Hon ble Gujarat High Court in the case of Commissioner of Central Excise Customs, Surat-III vs Creative Enterprises, 2009 (235) ELT 785 (Guj.). 5. On the other hand, the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demanding the reversal of such Cenvat Credit as has been held by the Hon ble Gujarat High Court in the case of Creative Enterprises (supra) by observing that : 4. The Tribunal in the impugned order after recording facts in paragraph No. 2 of its order has noted that in assessee s own case in respect of same issue, for an earlier period, it was held by Tribunal that the assessee cannot be denied modvat credit by observing as under : 4. The learned Advocate appearing on behalf of the respondents submits that in respect of the same issue and in the same assessee s case, the Tribunal has held that the assessee cannot be denied the Modvat credit. Vide final order No. CB/470/03-WZB dated 28-10-2003, the Tribunal held as under :- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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