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    <title>CENVAT Credit Denied: Focus on Duty Payment for Bright Bars, Not Manufacturing Process Status, Determines Eligibility.</title>
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    <description>Denial of CENVAT Credit - whether the appellants are entitled to credit on the duty paid on bright bars used as inputs - The question whether the input is a result of a process of manufacture is irrelevant. What is relevant is whether duty has been paid or not on such input - AT</description>
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      <description>Denial of CENVAT Credit - whether the appellants are entitled to credit on the duty paid on bright bars used as inputs - The question whether the input is a result of a process of manufacture is irrelevant. What is relevant is whether duty has been paid or not on such input - AT</description>
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