2018 (10) TMI 1761

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..... JINKYA ENTERPRISES VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE-III [ 2013 (6) TMI 610 - CESTAT MUMBAI ] the Tribunal has examined various judicial rulings to arrive at the conclusion that the duty paid by the appellants has been accepted by the department which is admittedly more than the CENVAT Credit availed by the appellants. Therefore, the appellants are not required to reverse the credit - Ap .....

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..... ittedly, without going through the process of manufacture cleared the same, as such, on payment of appropriate duties of central excise. According to him, if such trading render the availment of CENVAT credit of the additional duty of ₹ 53,86,781/- discharged on import to be ineligible the subsequent payment of central excise duty on clearance of goods, though not manufactured, is tantamount .....

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