2019 (11) TMI 481

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..... y High Court 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 docs not amount to manufacture. Appeal allowed - decided in favor of appellant
Hon'ble Dr. D.M. Misra, Member (Judicial) And Hon'ble Mr. Sanjiv Srivastava, Member (Technical) Shri V.S. Sejpal, Advocate, for the Appellant Shri Ajay Kumar, Additional Commissioner, Authorised Representative for the Respondent ORDER PER: DR. D.M. MISRA This is an appeal filed against order-in-original No. 54/BR-54/Th-I/2011 dated 30.09.2011 passed by Commissioner .....

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..... ated 19.05.2005. The appellant thereafter availed cenvat credit on the raw materials and discharged duty on the final product after utilization of the cenvat credit availed on inputs. It is his contention that, therefore, denial of cenvat credit on the inputs and demanding the amount of duty paid to the Government and also collected from the customer under Section 11D of the Central Excise Act, 1944 is untenable in law in view of series of judgments of this Tribunal and Hon'ble High Courts. In support, the learned Advocate for the appellant referred to the judgment of the Hon'ble Bombay High Court in the case of CCE, Pune-III vs. Ajinkya Enterprises - 2013 (294) ELT 203 (Bom.) and Hon'ble Gujarat High Court in the case of CCE&C, Surat-III v .....

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..... is no more res integra being covered by the judgment of the Hon'ble Bombay High Court in the case of Ajinkya Enterprises (supra). Their Lordships, after taking note of the relevant provisions of law, observed as follows:- "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 - 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) .....

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