2012 (10) TMI 914

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....The appeal and stay application are directed against the order-in-appeal no. YDB/40/2012 dated 29.05.2012 passed by the Commissioner(Appeals)-IV, Central Excise, Mumbai Zone-I. 2. The issue relates to denial of CENVAT credit amounting to Rs.9,17,167/- to the appellant, M/s IVP Ltd. on the ground that the process undertaken by them of sorting and repacking does not amount to manufacture as per Sec....

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....f Central Excise & Customs, Surat-III vs. Creative Enterprises 2009(235)ELT 785(Guj.). As per these judgments if the appellant-assessee has paid higher amount of duty on the goods cleared after undertaking certain process and the same has been accepted by the department, the department cannot demand reversal of CENVAT credit taken on the ground that the process involved does not amount to manufact....

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....t case, the assessment on decoiled HR / CR coils cleared from the factory of the assessee on payment of duty has neither been reversed nor it is held that the assessee is entitled to refund of duty paid at the time of clearing the decoiled HR / CR coils. In these circumstances, the CESTAT following its decision in the case of Ashok Enterprises 2008( 221) ELT 586 (T), Super Forgings 2007 (217) ELT ....