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<h1>Manufacturer can claim Cenvat credit on unused inputs under Central Excise Act</h1> <h3>COMMISSIONER OF CENTRAL EXCISE Versus RANE NSK STEERING SYSTEMS LTD.</h3> COMMISSIONER OF CENTRAL EXCISE Versus RANE NSK STEERING SYSTEMS LTD. - 2007 (218) E.L.T. 354 (P & H), 2009 (13) S.T.R. 327 (P & H) The High Court, Punjab and Haryana dismissed the revenue's appeal under Section 35G of the Central Excise Act, 1944 against the CESTAT's order. The court ruled that a manufacturer can avail Cenvat credit on inputs not used in the final product manufacturing if excise duty is paid. The appeal was dismissed as no substantial question of law was found.