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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 ..... t processes like cutting, rewinding, branding, testing and repacking on the same. They were availing Cenvat Credit. They were also procuring their inputs from the domestic market. For all such procurements, they were availing the Cenvat Credit. For the finished goods cleared by them they were paying the excise duty. The Department issued Show Cause Notice on the ground that the activities undertaken by them does not amount to manufacture in terms of Section 2(f) of the Central Excise Act, 1944. After due process, the demands were confirmed along with interest and penalties. Being aggrieved, the appellant is before us. 2. The Ld. Counsel appearing on behalf of the Appellants submits that the Appellants were paying excise duty while the fini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... integra. The Mumbai Tribunal vide Final Order No.A/85952-85953/2022 dated 11.10.2022 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 as under:- "4.3 In our view, the issue is squarely covered by the decision in the case of Ajinkya Enterprises referred to by the counsel for the appellant wherein the following has been held:- "8. We see no merit in the above contentions. As rightly contended by the representative of the assessee appearing in person, till 1st March, 2005 the Revenue has accepted that the activity carried on by the assessee constituted manufacturing activity in view of Board Circular dated 7th Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 following its decision in the case of Ashok Enterprises - 2008 (221) E.L.T. 586 (T), Super Forgings - 2007 (217) E.L.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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