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TMI Blog2019 (3) TMI 1500X X X X Extracts X X X X X X X X Extracts X X X X ..... on the packing kits. The issue is no more res-integra and stand decided 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. Credit ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Boxes etc., on which appropriate duty has been paid and credit on the inputs availed. Alleging that the process of assembly of various inputs into packing kits does not amount to manufacture, Revenue issued demand notice proposing recovery of the CENVAT Credit of ₹ 94,94,129/- with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. Hence, the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ination in the present case is whether the appellant is entitled to CENVAT Credit of duty paid on various inputs used in or in relation to assembly of packing kits, on which appropriate duty was paid by the appellant. The Revenue proposed to deny the credit only on the ground that the assembly of various inputs into packing kits does not amount to manufacture. However, there is no dispute of fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07 (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 docs not am ..... X X X X Extracts X X X X X X X X Extracts X X X X
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