TMI Blog2020 (4) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... eared on payment of duty. Hon ble High Court in the case of THE COMMISSIONER OF CENTRAL EXCISE, PUNE VERSUS AJINKYA ENTERPRISES [ 2012 (7) TMI 141 - BOMBAY HIGH COURT] has held that if the activity does not amount to manufacture and goods have been cleared on payment of duty, the same shall amount to reversal taken of cenvat credit on the said goods - In the present case, as the appellant has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. Brief facts of the case are that the appellant is engaged in manufacturing of various items as well as products. During the course of their activity, the appellant procured duty paid MS pipes (Black) although they are not input for the appellant but the appellant availed cenvat credit thereon. The same was cleared without any process on payment of duty. During the course of audit, it was f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of duty. Therefore, in the light of the decision of the Hon ble High Court in the case of CCE, Pune-III vs. Ajinkya Enterprises -2013 (294) ELT 203 (Bom) wherein it has been held that if the activity does not amount to manufacture and goods have been cleared on payment of dutyl, the same shall amount to reversal taken of cenvat credit on the said goods, therefore, I hold that as the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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