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TMI Blog2018 (9) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... on which appropriate excise duty was paid and accepted by the Revenue. Reliance placed in the case of THE COMMISSIONER OF CENTRAL EXCISE, PUNE VERSUS AJINKYA ENTERPRISES [2012 (7) TMI 141 - BOMBAY HIGH COURT], where it was held that Once the duty on final products has been accepted by the department, CENVAT credit availed need not be reversed even if the activity does not amount to manufacture. Appeal allowed - decided in favor of appellant. - Appeal No. E/2012/10 - A/86986/2018 - Dated:- 17-7-2018 - DR. D.M. MISRA, MEMBER (JUDICIAL) And MR. S. SRIVASTAVA, MEMBER (TECHNICAL) Shri G.B. Yadav, Advocate for Appellant Shri N.N. Prabhudesai, Supdt. (AR) for Respondent ORDER Per: Dr. D.M. Misra This is an appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses - 2013 (294) ELT 203 (Bom). 4. Learned AR for the Revenue reiterates the findings of the learned Commissioner (Appeals). 5. Heard both sides and perused the records. 6. We find that undisputedly the appellant had discharged appropriate Central Excise duty after undertaking the process of repacking, relabeling of the inputs on which credit has been availed by them. Thus, it is incorrect to allege that the appellants are not eligible to avail CENVAT Credit on inputs that has been utilized in the manufacture (repacking, relabeling etc.) of waterproofing resultant product, on which appropriate excise duty was paid and accepted by the Revenue. We find that the issue is no more res integra and covered by the judgment of Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed 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), S.A.I.L. - 2007 (220) E.L.T. 520 (T) = 2009 (15) S.T.R. 640 (Tribunal), M.P. Telelinks Limited - 2004 (178) E.L.T 167 (T) and a decision of the Gujarat High Court in the case of CCE v. Creative Enterprises reported in 2009 (235) E.L.T. 785 (Guj.) has held that once the duty on final products has been accepted by the department, CENVAT credit availed need not be reversed even if the activity does not amount to manufacture. Admittedly, similar view t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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