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TMI Blog2012 (11) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... question of levy of duty, and if duty is levied, Modvat credit cannot be denied by holding that there is no manufacture - as the applicant had paid more duty than the credit availed - pre-deposit of dues are waived - E/1822/2011 - S/1042/12/EB/C-II - Dated:- 20-4-2012 - S S Kang, Sahab Singh, JJ. For Appellant: Shri Vinay S Sejpal, Adv. For Respondent: Shri Navneet, Additional Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in the case of Commissioner of Central Excise Customs, Surat-III vs. Creative Enterprises reported in 2009(235)ELT 785 (Guj.) to submit that in case the activity of assessee does not amount to manufacture and duty has been paid on the clearance of the goods than the credit cannot be denied. In respect of the demand under Section 11D of the Central Excise Act. The contention is that as i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts are not entitled to pass on the credit even the manufacturer has paid the duty in inputs. In such situation, the contention is that as the process undertaken by the does not amount to manufacture. The applicants are not entitled to the credit of duty paid on inputs. Hence, the demand is rightly made. 6. We find that admitted facts of the case are that applicants availed the credit and paid t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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