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TMI Blog2015 (1) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Ajinkya Enterprises (2013 (6) TMI 610 - CESTAT MUMBAI) which has been affirmed by the Honble Bombay High Court therefore, we hold that the appellant is entitled for Cenvat credit. Accordingly, the impugned order is set aside - Decided in favour of assesse. - E/50449,50454,50455/2014 - FINAL ORDER NO. 54157-54159/2014 - Dated:- 30-9-2014 - Mr. G. Raghuram and Mr. R.K. Singh, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; 68,24,147/-, demand of ₹ 67,72,047/- relates to the credit taken on the inputs and demand of ₹ 52.100/- relates to the credit taken on capital goods. 2. The appellants have contended that their process amounted to manufacture, they had been paying duty on their product namely bright bars and the total duty paid by them is more than the amount of credit taken. In this scenario, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Vee Kayan Industries Vs. Collector of CE, Chandigarh 1996 (83) ELT 262 (SC). It was also followed by CESTAT in the case of Geeta Bright Bar Works Pvt. Ltd. vs. CCE, Mumbai-V 2012 (277) ELT 67 (Tri.-Mumbai). Thus it is pointless to indulge in any discussion regarding the contention of the appellants that their process amounted to manufacture as the issue is no longer res-integra for the relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trusions (I) Pvt. Ltd. Vs. CCE Belapur 2014-TIOL-1867-CESTAT-MUM has held as under: 3. The contention of the learned Counsel is that the appellants has processed the inputs and the same has been cleared on payment of duty therefore, if their activity is to be held as amounts to manufacture, the duty paid for clearance may be treated as reversal of Cenvat credit in the light of the decision of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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