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TMI Blog2017 (9) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... l Handa, AR- for the respondent ORDER Per: Ashok Jindal Both sides are in appeal against the impugned order. 2. The assessee has challenged the impugned order on merits, whereas, the Revenue has challenged the impugned order on various other grounds. 3. During the course of arguments, the Ld. Counsel for the assessee submits that the assessee wants to withdraw their appeal. The request made b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee is that if the activity undertaken by the assessee amounts to manufacture, in that circumstances, the assessee is entitled to avail cenvat credit on the bought out items which were sent directly at site. In that case, the assessee is not liable to pay duty. In fact, they are entitled to claim refund on excess credit available to them. Moreover, it is the contention of the assessee is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 45/- which is more than the duty demand. In that circumstance, we note that as it is a Revenue neutral situation. We also note that the assessee is not claiming any refund of the excess amount of cenvat credit. In that circumstance, we hold that the Revenue's appeal deserve no merits, hence, the same is dismissed. In result, assessee's appeal is dismissed as withdrawn and the Revenue's appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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