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TMI Blog2019 (8) TMI 1427X X X X Extracts X X X X X X X X Extracts X X X X ..... S channels, MS flats, MS round bars etc., availing cenvat credit of central excise duty paid on such items, utilizing these products by cutting, punching holes etc. and clearing the same as parts of the transmission line towers or pole line hardware fittings on payment of appropriate central excise duty. Alleging that the processes undertaken by the appellant, viz. cutting, punching holes, galvanizing etc., do not amount to manufacture, demand notice was issued to them on 16th June 2011 for recovery of the cenvat credit of Rs. 2,59,98,656/- availed during the period 2006-07 to 2010-11 with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. Hence, the present appeal. 3. At the outset, the learned Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nished goods. In support, they have referred to the judgment of the Hon'ble Bombay High Court in the case of CCE, Pune-III vs. Ajinkya Enterprises - 2013 (294) ELT 203 (Bom). 3.2 The learned C.A. also referred to circular No.911/1/2010-CX dated 14.01.2010 wherein the Board has clarified that if the duty on the manufactured goods has been paid and subsequently the process undertaken is declared as not amounting to manufacture, even then cenvat credit availed on inputs is not required to be reversed. 4. Learned AR for the Revenue reiterates the findings of the learned Commissioner. 5. Heard both sides and perused the records. 6. We have carefully considered the submissions advanced by the learned C.A. for the appellant that they have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he CESTAT following its decision in the case of Ashok Enterprises - 2008 (221) E.L.T. 586 (T), Super Forgings - 2007 (217) E.L.T. 559 (T), S.A.I.L. - 2007 (220) E.L.T. 520 (T) = 2009 (15) S.T.R. 640 (Tribunal), M.P. Telelinks Limited - 2004 (178) E.L.T. 167 (T) and a decision of the Gujarat High Court in the case of CCE v. Creative Enterprises reported in 2009 (235) E.L.T. 785 (Guj.) has held that once the duty on final products has been accepted by the department, CENVAT credit availed need not be reversed even if the activity docs not amount to manufacture. Admittedly, similar view taken by the Gujarat High Court in the case of Creative Enterprises has been upheld by the Apex Court [see 2009 (243) E.L.T. A121] by dismissing the SLP filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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