Appellants Enhance Coils for End-Use, Adding Plastic Layer and Paper; Entitled to CENVAT Credit for Activities.

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....CENVAT Credit - Appellants are not merely undertaking the activity of cutting and slitting of coils, but they are doing the activity of putting of layer of plastic for improving drawability of material, and applying inter-leaving paper for protection of the material so as to be fit for end use application - credit allowed - AT....