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TMI Blog2020 (11) TMI 1117X X X X Extracts X X X X X X X X Extracts X X X X ..... on the ground that the activities undertaken on the combi pack by the appellant did not amount to manufacture - HELD THAT:- The Hon ble High Court of Karnataka in re Vishal Precision Steel Tubes Strips Pvt Ltd [ 2017 (3) TMI 1287 - KARNATAKA HIGH COURT ] has held that ' When once duty is paid by the assessee treating the activity as manufacturing activity by the Department, Cenvat credit is av ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in order-in-original no. 4/2013 dated 31st January 2013 of Commissioner of Central Excise, Pondicherry. The appellant manufactures mosquito mats , liquidator refills and powerlite combi pack and had entered into an agreement with M/s EMOX Device Co for the packing of refills supplied by the appellant with mosquito repellent machines manufactured by the latter and which to be returned therefrom as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enial of credit availed by the receiving factory under CENVAT Credit Rules, 2004. He placed reliance on the decision of the Hon ble High Court of Madras in Ford India Pvt Ltd v. Assistant Commissioner of Central Excise, Chennai [2011 (272) ELT 353 (Mad)] and of the Hon ble High Court of Karnataka in Commissioner of Central Excise, Bangalore V v. Vishal Precision Steel Tubes Strips Pvt Ltd [2017 (3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of limitation, the recovery of duty should be sustained. 4. The Hon ble High Court of Karnataka in re Vishal Precision Steel Tubes Strips Pvt Ltd has held that 7. It is an undisputed position that the final product is treated as dutiable and duty is paid by the assessee. When once duty is paid by the assessee treating the activity as manufacturing activity by the Department, Cenvat credit is ava ..... X X X X Extracts X X X X X X X X Extracts X X X X
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