2014 (4) TMI 3

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....ent: Ms. Ranjana Jha, Jt. CDR ORDER Per Archana Wadhwa : An amount of Rs.81,96,47,832/- stands confirmed against the applicant/appellant by denying them the benefit of Cenvat credit of duty paid on the batteries received by them from their own sister unit on the ground that the activity undertaken by them on the said batteries does not amount to manufacture and as such they were not entit....

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....oduct, it amounts to reversal of credit itself and the entire situation has to be held as Revenue neutral. 3. Ld. Jt. CDR appearing for the Revenue draws our attention to the Tribunals decision in the case of Blue Precision Ltd. Vs. CCE 2011 (274) ELT 460 (Tri.-Del.) laying down that where the process does not amount to manufacture assessee is not entitled for Cenvat credit. She also draws our....