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TMI Blog2019 (11) TMI 1262X X X X Extracts X X X X X X X X Extracts X X X X ..... .) of resultant product, on which appropriate excise duty was paid and accepted by the Revenue. The issue is no more res integra and covered by the judgment of Hon'ble Bombay 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. - Excise Appeal No.256 of 2012 - A/86721/2019 - Dated:- 23-9-2019 - HON BLE DR. D.M. MISRA, MEMBER (JUDICIAL) AND HON BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hur lump to sulphur powder, and packing the same into HDPE bags of 50 kg has never been disputed by the Revenue as not amounting to manufacture and duty paid on the finished products has been accepted on the finished goods i.e. sulphur powder. 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. Learned AR for the Revenue reiterates the findings of the learned Commissioner (Appeals). 5. Heard both sides and perused the records. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. Therefore, during the relevant period, that is, during the period from 2nd March, 2005 to 31st December, 2005, it could not be said that the issue was settled and that the assessee paid duty on decoiled HR/CR coils knowing fully well that the same were not manufactured goods. If duty on decoiled HR/CR coils was paid bona fide, then availing credit of duty paid on HR/CR coils cannot 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 followi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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