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TMI Blog2015 (1) TMI 1101X X X X Extracts X X X X X X X X Extracts X X X X ..... ailing the benefit of cenvat credit. The appellant had procured blocks of P.U. form and cut them into different sizes and shapes and sold the same on payment of duty. The lower authorities were of the view that the appellant's activity does not amount to manufacture and availment of cenvat credit on P.U. form blocks was irregular. Show cause notice was issued for confirmation of demand with interest and also for imposition of penalty. The appellant contested the issue on merits as well as on limitation. The adjudicating authority confirmed the demand with interest and also imposed equivalent penalty. Aggrieved by such an order, an appeal was preferred. The first appellate authority, after following the due process of law, did not agree ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the sheets, which is not the manufacturing activity. It is his submission that the Hon'ble Supreme Court in the case of Aman Marble Industries Pvt. Ltd. vs. CCE, Jaipur - 2003 (157) ELT 393 (SC), has categorically held that when cutting of marble blocks into slabs, no new product is coming into existence, hence not a manufacturing activity. He would also rely upon the decision of the Hon'ble Supreme Court in the case of CCE, New Delhi-I vs. S.R. Tissues Pvt. Ltd. - 2005 (186) ELT 385 (SC), for the same proposition. 5. We have considered the submissions made by both sides and perused the records. 6. The only issue that arises for our consideration is whether the appellant is eligible to avail cenvat credit of central excise duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of the Hon'ble High Court of Bombay in the case of Ajinkya Enterprises (supra). It is also noticed that the judgment of the Hon'ble High Court of Gujarat in the case of Creative Enterprises (supra) is directly on the issue and it was held in favour of the assessee inasmuch as the ratio stated is when an assessee considers the activity as amounting to manufacture, then the question of availing cenvat credit cannot be denied by holding that there is no manufacture. This ratio has been upheld by the apex court as already indicated in this order. 10. As to the various case laws cited by the learned departmental representative, we find that the judgments relied upon by the learned counsel for the appellant in the case of Creati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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