2020 (3) TMI 195

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..... L) None, Advocate for the Appellant Shri Rajeev Gupta AR and Shri Tarun Kumar, Authorised Representative for the Respondent ORDER PER ASHOK JINDAL: The appellants are in appeal against the impugned orders wherein Cenvat credit sought to be denied on the ground that cutting and slitting of CR Coils into sheets does not amount to manufacture, therefore, the appellants are not entitled to avail .....

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..... l be termed as reversal of Cenvat credit, therefore, we hold that payments of duty by the appellant shall amounts to reversal of Cenvat credit sought by the revenue in the show cause notice. 6. In view of this, we do not find any merit in the impugned orders, the same are set aside. 7. In result, the appeals are allowed with consequential relief. (Dictated and pronounced in the open court)
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