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TMI Blog2024 (3) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... ANE-I [ 2022 (10) TMI 957 - CESTAT MUMBAI] in the appellant s own case has followed the judgement of Hon ble Bombay High Court in the case of Commissioner of Central Excise, Pune-III vs. Ajinkya Enterprises and has held the demand made seeking to recover the Cenvat credit from the appellants which is in respect of the processed goods actually cleared by them on payment of central excise duty has to be set aside. The demand set aside - appeal allowed. - HON BLE SHRI R. MURALIDHAR, MEMBER(JUDICIAL) And HON BLE SHRI RAJEEV TANDON, MEMBER(TECHNICAL) S/Shri J.P.Khaitan, Sr. Advocate AND Sanjay Bhowmik, Ganesh N. Jajodia Ms.Nitu Singh, all Advocates for the Appellant Shri S.Mukhopadhyay, Authorized Representative for the Revenue ORDER Per : R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law of Mumbai High Court in the case of Commissioner of Central Excise, Pune-III v. Ajinkya Enterprises [2013 (294) E.L.T. 203 (Bom.)]. Further, he relies on the Final Order No.76733 of 2023 dated 15.09.2023 in the case of Nilachal Iron Power Limited vs. Commissioner of CGST Excise, Jamshedpur. He submits that all these cases it has been consistently held that if the Department does not have any qualm to accept the Excise duty on the finished goods, the Appellant cannot be denied Cenvat Credit for the inputs used by them on the ground that manufacture has not taken place in terms of Section 2(f) of the Central Excise Act, 1944. 3. The Ld.AR for the Department reiterates the findings of the lower authorities. 4. Heard both sides and perused ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2001 had only held that the activity of cutting/slitting of HR/CR coils into sheets or strips constitutes manufacture. Admittedly, the assessee had carried on additional activities such as pickling and oiling on the decoiled HR/CR coils, which is a complex technical process involving huge investment in plant and machinery. Since these additional activities were not considered by the Board in its Circular dated 7th September, 2001, the withdrawal of the said Circular cannot be a ground to hold that the activity carried on by the assessee did not constitute manufacturing activity. It is only on 24th June, 2010, the Board has issued a Circular to the effect that the process of pickling does not amount to manufacture. Therefore, during the rel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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