TaxTMI 
TaxTMI 
2014 (3) TMI 485
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....ur: This appeal has been filed by the appellant against the Order-in-Original No.AHM-CEX-003-COMMISSIONER-008-009-12 dated 27.3.2012 confirming a demand of Rs.4,87,44,550/- as wrongly taken Cenvat credit on CRGO Coils, under Rule 14 of the Cenvat Credit Rules, 2004 along with charging of interest under Rule 14 of the Cenvat Credit Rules, 2004. An equivalent amount of penalty has also been imposed....
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....294) E.L.T. 203. He also relied upon the judgment of CESTAT, New Delhi in the case of Markwell Paper Plast Pvt. Ltd. vs. Commissioner of Cus & C.Ex., Noida (2012 (285) E.L.T. 76 (Tri.-Del.) where also it was held that if a process does not amount to manufacture but the goods are cleared on payment of duty accepted by the Revenue then in such situation Cenvat credit cannot be denied. 3. Shri K. Sh....
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.... Excise duty when process did not amount to manufacture. In this regard, appellant has correctly placed reliance on the judgment of the Tribunal in the case of Markwell Paper Plast Pvt. Ltd vs. Commissioner of Cus. & C.Ex., Noida (2012 (285) E.L.T. 76 (Tri. - Del.)). In this order, the following observations were made by the Bench in paragraph 23 of the judgement which are reproduced below:  ....
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....he Central Excise Act. Learned Counsel for the respondent department has tried to justify the impugned order disallowing the Cenvat credit availed by the appellant on the inputs on the plea that the final product has not emerged from the process which could be termed as manufactured. Such an argument, in our view cannot be sustained as it is against the tenets of equity and justice. The department....