TMI Blog2018 (6) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... ubt. Nevertheless, there is no evidence to substantiate the claim of the appellant that the goods that were cleared by them had, at some stage, been assembled into complete creations and thereafter disassembled for the purpose of transportation. However, the eligibility for availment CENVAT credit may well have been erroneously presumed but without deliberate intent to evade duty - penalty not war ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a new identity the activity of the appellant can only be termed as trading and being exempted, precludes the appellant from availment of CENVAT credit on the additional duties of customs discharged on such traded goods. Accordingly, CENVAT credit of ₹ 6,90,610/- was sought to be recovered, along with interest thereon, and penalty of like amount imposed. The first appellate authority, Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , and other decisions cited by the appellant, related to clearance of goods in a form that is distinguishably different and identifiable from the form in which it is procured. On the other hand, the claim of the appellant is founded on the use to which goods cleared by the appellant are put to. The dispute hinges upon determination of the goods as manufactured or otherwise, and whether these becom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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