TMI Blog2022 (8) TMI 984X X X X Extracts X X X X X X X X Extracts X X X X ..... if the activity undertaken by the assessee does not amount to manufacture. It is an undisputed position that the final product is treated as dutiable and duty is paid by the assessee. When once duty is paid by the assessee treating the activity as manufacturing activity by the Department, Cenvat credit is available and there is no question of denial of Cenvat credit. The impugned order is not sustainable and is liable to be set aside - Appeal allowed - decided in favor of appellant. - Excise Appeal No.75721 of 2021 - FINAL ORDER NO. 75488/2022 - Dated:- 23-8-2022 - SHRI P.K.CHOUDHARY, MEMBER (JUDICIAL) Shri Romi Agarwal, Asstt.Manager (Finance) for the Appellant (s) Shri K.Chowdhury, Authorized Representative for the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nformed to the Department and the Ld. Deputy Commissioner has included the CRMB Plant in existing Central Excise Registered premises. They further submit that the duty paid on the Crumb Rubber Modifier Bitumen cleared from Haldia Refinery premises was all along much more than the Cenvat Credit availed. The additional amount of duty was paid from Personal Ledger Account (PLA) and no refund has been claimed on the excess amount paid. 3. The learned Authorised Representative further submits that it is the case of the Revenue that the Appellant had wrongly availed MODVAT/CENVAT Credit on CRM and Handling Services used for manufacturing CRMB and subsequently utilized the same for payment of Central Excise duty on CRMB inasmuch as the said pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty of excise on their final product by utilizing the Cenvat credit. As such, the question required to be decided s that irrespective of the fact that whether the activity of the appellant amounts to manufacture or not and when admittedly, the credit availed is being utilized for payment of duty of excise on the said activity, whether there would be any obligation on the part of the assessee to reverse the credit. Though the appellants have referred to various decisions of the Tribunal confirmed by the Hon ble Bombay High Court, we find that all such decisions stands considered by the majority order of the Tribunal in the case of Asian Colour Coated Ispat Ltd. v. CCE [20 15 (3 17) E.L.T. 538 (Tri.-Del.)]. Wherein it stands held that when t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to manufacturing activity. The question is, whether on the facts of the present case, the Revenue, based on the Circular dated 2nd March, 2005, is justified in calling upon the assessee to reverse the credit or pay the amount to the extent of the credit liable to be reversed, with interest and penalty? 9. It is relevant to note that the Board in its Circular dated 7 th September, 2001 had only held that the activity of cutting/slitting/ of HR/CR coils into sheets or strips constitutes manufacture. Admittedly, the assessee had carried on additional activities such as pickling and oiling on the decoiled HR/CR coils, which is a complex technical processinvolving huge investment in plant and machinery. Since these additional activities w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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