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TMI Blog2019 (3) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... lue The issue is decided in the case of COMMISSIONER VERSUS CREATIVE ENTERPRISES [2009 (7) TMI 1206 - SUPREME COURT], where it was held that if the activity of the assessee does not amount to manufacture there can be no question of levy of duty, and if duty is levied, Modvat credit can’t be denied by holding that there is no manufacture. Credit allowed - appeal allowed - decided in favor of appellant. - E/21595/2018-SM - Final Order No. 20178/2019 - Dated:- 15-2-2019 - MR. S.S GARG, JUDICIAL MEMBER Shri Nand Kishore Kothari, CA For the Appellant Shri Madhupsharan, Asst. Commissioner(AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dt. 05/06/2018 passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record. He further submitted that both the authorities have failed to appreciate the activities carried out by the appellant. He also submitted that the appellant has purchased various gases in tankers and then stored them in their storage tanks and thereafter gases were filled in small cylinders and at the time of sale of the gases, they were again filled in small containers in which appellant s own label were affixed with brand name and issuing the invoice Linde Brand which amounts to deemed manufacture of the gases. He further submitted that the Revenue is not prejudiced as the appellant has paid excess duty on the goods treating the activity as manufacture. The appellant has paid the duty on the value addition and the same has been a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat once the activity carried out by the appellant, does not amount to manufacture, then the appellant cannot take the CENVAT credit and is liable to reverse the same along with interest and penalty. 6. After considering the submissions of both the parties and perusal of the material on record, I find that the appellant has paid the duty on value addition and the same has been accepted by the Department and hence the appellant has paid the higher duty than the CENVAT credit claimed by him, therefore he cannot be denied the CENVAT credit. Further I find that the appellants even before the Commissioner(Appeals) has given sufficient proof in the form of invoices and other documents showing that he has paid duty on higher value. Further I fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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