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TMI Blog2017 (9) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... in spite of the fact that the activity undertaken by the appellant does not amount to manufacture. In the present case there is no dispute that the duty on the final product has been paid by the appellants by utilizing the Cenvat credit being demanded and department has not disputed payment of duty on vehicles, the Cenvat credit availed cannot be demanded in spite of the fact that the activity undertaken by the appellant does not amount to manufacture. Appeal dismissed - decided against Revenue. - E/87500/13 - A/89333/17/SMB - Dated:- 6-9-2017 - Mr. Raju, Member (Technical) Shri.Ajay Kumar, Jt. Comm. (AR) for appellant Shri.R.V. Shetty, Advocate for respondent ORDER Per : Raju 1. This appeal has been file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... input and utilizing the same towards payment of duty for local and export clearances. The respondents were claiming rebate of duty paid on the export clearances. From the statement of the weaver master of the respondent, it transpires that no manufacturing facility carried out in their factory. The weaving master was looking after the receipt of the yarn checking of grey fabrics and processed fabrics and cutting and packing of processed fabrics and dispatch thereof. From the statement of Shri Ritesh Chokhani, Partner of the respondent it transpires that they were procuring yarn which was sent to weavers for production of yarn fabrics on job work basis under annexure-II challans, that the grey fabrics are then sent to various processors agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at they are exporting 100% of their product and were following ARE-1 procedures, they were submitting duplicate copy of the same. He argued that though rebate has been sanctioned to them, the said orders of sanction of rebate have not been challenged by the Revenue thereby admitting that the duty was rightly paid on the finished goods. He pointed out that if the duty was wrongly paid then the Revenue should have demanded the rebates back under the provisions of Section 11A of the Central Excise Act and should have reviewed the same order under the provisions of Section 35E of the Central Excise Act. He relied on the decision of the Tribunal in the case of Hino Motors Sales India Pvt. Ltd. - 2014 (w99) ELT 49 (Tri-Mum). 6. I have gone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10. Apart from the above, in the 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 (217) E.L.T. 559 (T) = 92008-TIOL-312-CESTAT-MAD), S.A.I.L., 2007 (220) E.L.T. 520 (T), M.P. Telelinks Limited - 2004 (178) E.L.T. 167 (T) = (2004-TIOL)-77-CESTAT-DEL) and a decision of the Gujarat High Court in the case of CCE v. Creative Enterprises reported in 2009 (23) E.L.T. 785 (Guj.) has held ..... X X X X Extracts X X X X X X X X Extracts X X X X
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