2015 (10) TMI 1974

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..... e activity undertaken by the assessee does not amount to manufacture. By following the decision [2014 (9) TMI 974 - CESTAT NEW DELHI], we set aside the impugned order - Decided in favour of assessee. - E/895/2009-DB - Final Order No. 21765 / 2015 - Dated:- 6-8-2015 - Smt Archana Wadhwa, Judicial Member And Shri Ashok Kumar Arya, Technical Member For the Petitioner : Mr. N. Anand Adv .....

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..... T credit. As such the question required to be decided is 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 va .....

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