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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 ..... AR) for Respondent ORDER Per: Dr. D.M. Misra This is an appeal filed against Order-in-Original No. 44/BR-44/Th-I/2010 dated 27.9.2010 passed by the Commissioner of Central Excise, Thane-I. 2. Briefly stated facts of the case are that the appellants are engaged in the manufacture of waterproofing chemicals and other chemicals falling under Chapter 27, 28, 32, 39 & 40 of the Central Excise Tar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods, which have never been disputed by the Revenue. Therefore, denial of CENVAT Credit on the inputs that had been repacked and relabeled alleging such activities do not result into manufacture, is contrary to the principles of law laid down by the Hon'ble Bombay High Court in the case of Commissioner of Central Excise, Pune-III Vs. Ajinkya Enterprises - 2013 (294) ELT 203 (Bom). 4. Learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as under: - "9. It is relevant to note that the Board in its Circular dated 7th September, 2001 had only held that the activity of cutting/slitting of HR/CR coils into sheets or strips constitutes manufacture. Admittedly, the assessee had carried on additional activities such as pickling and oiling on, the decoiled HR/CR coils, which is a complex technical process involving huge investment in p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be faulted. 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 - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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