2013 (6) TMI 611

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....ar, AR. Per: M V Ravindaran: When this stay petition is called out, learned counsel submits that the issue involved in this case is regarding denial of Cenvat credit availed by the appellant on CR Coils which were purchased by them, Central Excise duty as applicable was paid and credit was availed by the appellant and removed after slitting the same. It is his submission that the revenue aut....

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.... issue involved in this case is denial of the Cenvat credit to the appellant on the ground that cutting and slitting of CR Coils could not amount to manufacture and appellant is not entitled to avail the Cenvat credit. We find that the order of this tribunal in the case of Ajinkya Enterprises (supra) is squarely on the issue, which has been upheld by the Hon'ble High Court of Bombay as has been co....