2005 (2) TMI 386

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..... er of the Commissioner of Central Excise Vapi. 2. The appellant paid duty on the galvanized CRCA Strips, taking Modvat credit of duty paid on the strips. The Department accepted such payment of duty during the relevant time holding that galvanization of duty paid strips amounted to manufacture. Later it was held that such process does not amount to manufacture therefore no duty is liable to be p .....

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..... The Department accepted the duty on the allegedly non-dutiable goods. It therefore cannot deny credit taken on the inputs that were used in the manufacture of such non-dutiable goods on which duty was however paid. The Tribunal held the same view in Vinayak Industries v. CCE Rajkot [2003 (159) E.L.T. 456 (Tri. - Mumbai)]. 5. The appeal is allowed. The order of the Commissioner is set aside. (O .....

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