Assessee Entitled to CENVAT Credit Despite Non-Manufacturing Process; No Demand Due to Excess Duty Payment Over Credit.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Benefit of CENVAT credit - even if process undertaking by the assessee is not amounting to manufacture since duty has been paid after value addition, which is higher than CEVNAT Credit, no demand can be made - AT....