2013 (2) TMI 254

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....for the respondent Mr. P.G. Chacko, J.   After hearing both sides, I find that one of the issues involved in this case already stands settled in favour of the respondent by a line of decisions of this Tribunal. The respondent took CENVAT credit on inputs which were used in a process which was considered as manufacture. The product that emerged from that process was cleared on payment o....

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....ss in which the inputs were used did not amount to manufacture . In all the cited cases, the assessees were found to have paid duty on the finished goods. Some of the cited decisions are: a) Ashok Enterprises Vs. CCE, Chennai - 2008 (221) E.L.T. 586 (Tri.-Chennai) b) S.A.I.L. Bansal Service Centre Ltd. Vs. CCE, Ranchi - 2007 (220) E.L.T. 520 (Tri.-Kolkata) c) Super Forgings and Steels Ltd....