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TMI Blog2016 (9) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... no manufacturing activity was involved, when the assessee has admittedly cleared its final product on payment of duty. Similar issue decided in the case Asian Colour Coated Ispat Ltd 2014 (9) TMI 974 - CESTAT NEW DELHI. – appeal allowed – decided in favor of appellant. - E/51689/2016-EX(SM) - FINAL ORDER NO. 53048/2016-EX(SM) - Dated:- 16-8-2016 - Ms. Archana Wadhwa, Member (Judicial) Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of credit of service tax on the ground that no further activity is being done by the appellant in respect of materials received from the job workers and as such they are not entitled to the credit. Accordingly, proceedings were initiated against them which resulted in passing of the present impugned orders by the lower authorities, who disallowed the Cenvat Credit on the ground that the process ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant but has sought to deny the credit to them on the ground that their activity does not amount to manufacture. 3. I find that the issue stands decided by the majority decision of the Tribunal in the case of Asian Colour Coated Ispat Ltd. 2015 (317) ELT (Tri-Del) wherein originally there was difference of opinion between two members of the Bench and the issue was resolved by referring the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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