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TMI Blog2015 (12) TMI 936X X X X Extracts X X X X X X X X Extracts X X X X ..... I], CESTAT held that there is no question of recovery of Cenvat credit which has been utilized towards payment of duty of the final products even when the process did not amount to manufacture. In the case of CCE, Indore vs. M.P. Telelinks Ltd. [2004 (1) TMI 280 - CESTAT, NEW DELHI] CESTAT held that if the department levies and collects the Central Excise duty on the goods remove from the factory, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conversion of rods and rounds does not amount to manufacture and as such, the appellant should not have paid the duty on the final product and should not have availed the credit on the inputs. 2. Admittedly, the appellants have discharged the duty liability on their final product, after availing the Cenvat credit. In such a scenario, we find that there is no justification for denial of credit. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rocess amounted to manufacture as the issue is no longer res-integra for the relevant period. It is seen that in the case of Super Forgings and Steels Ltd, vs. CCE, Chennai 2007 (217) ELT 559 (Tri.-Chennai), CESTAT held that there is no question of recovery of Cenvat credit which has been utilized towards payment of duty of the final products even when the process did not amount to manufacture. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or clearance may be treated as reversal of Cenvat credit in the light of the decision of this Tribunal in the case of Ajinkya enterprises - 2013 (288) ELT 247 (T) which has been affirmed by the High Court of Bombay in 2013 (294) ELT 203 (Bom.). 4. AS the issue is no longer res integra in the light of this Tribunal in the case of Ajinkya Enterprises (supra) which has been affirmed by the Hon&# ..... X X X X Extracts X X X X X X X X Extracts X X X X
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