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<h1>The Supreme Court dismissed the appeal in the case with citation 2009 (7) TMI 1206.</h1> <h3>Commissioner Versus Creative Enterprises</h3> The Supreme Court dismissed the appeal in the case with citation 2009 (7) TMI 1206. - Commissioner Versus Creative Enterprises - 2009 (243) E.L.T. A120 ... Credit denied on ground that activity does not amounts to manufacture - decision in the case of COMMISSIONER OF CENTRAL EX. & CUS., SURAT-III Versus CREATIVE ENTERPRISES [2008 (7) TMI 311 - GUJARAT HIGH COURT] contested, where it was held that if the activity of the assessee does not amount to manufacture there can be no question of levy of duty, and if duty is levied, Modvat credit can’t be denied by holding that there is no manufacture - Held that: - the decision in the above case upheld - appeal dismissed - decided against Revenue. The Supreme Court dismissed the appeal in the case with citation 2009 (7) TMI 1206. Justices S.H. Kapadia and Aftab Alam delivered the order.