2014 (4) TMI 86

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....: Ms. Ranjana Jha, Jt. CDR ORDER Per Archana Wadhwa : The Commissioner vide his impugned order has confirmed duty of Rs.37,03,91,917/- along with imposition of penalty of identical amount by denying them the benefit of Cenvat credit of duty availed on HR coils and sheets which are done slitting and pickling by the appellant and are converted into HR slitted and pickled coils. The said dem....

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....is around 42 crores. For all the above reasons, he prays for grant of unconditional stay. 3. Ld. Jt. CDR appearing for the Revenue reiterates the findings of the adjudicating authority and submits that once the process undertaken by the appellant does not amount to manufacture, the availment of the credit of duty paid on the inputs, which is permissible only when the said input are used in the ....

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....eutral and the assessee cannot be called upon to pay back Cenvat once again. For the purpose of stay, we may refer the recent decision of the Hon'ble Gujarat High Court in the case of CCE Vs. Delta Corporation 2013 (287) ELT 15 (Guj.) as also to another decision of Hon'ble Gujarat High Court in the case of CCE Vs. Creative Enterprises 2009 (235) ELT 785 (Guj.). The said decision stands further con....