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TMI Blog2016 (7) TMI 1138X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be denied holding that there is no manufacture. See AJINKYA ENTERPRISES Versus COMMISSIONER OF CENTRAL EXCISE, PUNE-III [2013 (6) TMI 610 - CESTAT MUMBAI ]. Thus in the present case we have no hesitation to hold that the credit is admissible - E/454 & 455/2007 - Final Order No. A/30536-30537/2016 - Dated:- 26-5-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) and Sh. Madhu Mohan Dam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade HCFC and final product high grade HCFC both fell in the same Chapter Heading 7202. A show cause notice was issued raising the above allegations and proposing demand/recovery of CENVAT Credit of ₹ 1,40,013/- availed on HCFC used as inputs, along with interest, besides proposal to impose penalty. 3. After due process of law, the original authority, dropped the proceedings observing cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ound that the activity does not amount to manufacture. She placed the following judgments: 1. Exide Industries Ltd., vs CCE ST, Delhi-III [2016 (2) TMI 591 Cestat (New Delhi)] 2. Ajinkya Enterprises Vs Commissioner [2013 (288) ELT 247 (Tri-Mum)] 3. Ajinkya Enterprises Vs CCE, Pune [2013 (294) ELT 203 (Bom)] 4. Commissioner Vs Creative Enterprises [2009 ELT 785 (Guj)] affirmerd by Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present case, the assessment on decoiled HR/CR coils cleared from the factory of the assessee on payment of duty has neither been reversed nor it is held that the assessee is entitled to refund of duty paid at the time of clearing the decoiled HR/CR coils. In these circumstances, the CESTAT following its decision in the case of Ashok Enterprises - 2008 (221) E.L.T. 586 (T), Super Forgings - 2007 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that once assessee considered the activity as amounting to manufacture and discharged duty liability CENVAT Credit cannot be denied holding that there is no manufacture. Following the dictum laid in the above judgments as well as the other decisions relied by the appellant we have no hesitation to hold that the credit is admissible. The impugned order is set aside as not sustainable. The appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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