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    <title>Assessee Avoids Penalties for Overpaying Beyond Duty Liability on Processed Goods Not Constituting Manufacturing.</title>
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    <description>Cenvat Credit - removal of goods after processing not amounting to manufacture - There is no dispute that the amount paid by the appellant is more than the cenvat credit availed. In my view, therefore the assessee should not be penalized for paying more amount than their actual duty liability. - AT</description>
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      <description>Cenvat Credit - removal of goods after processing not amounting to manufacture - There is no dispute that the amount paid by the appellant is more than the cenvat credit availed. In my view, therefore the assessee should not be penalized for paying more amount than their actual duty liability. - AT</description>
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