2006 (3) TMI 749

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....t R.B. Pardesi, DR for the Respondent ORDER Per : Mrs. Archana Wadhwa, Member (Judicial) : 1. Cenvat Credit of ₹ 14,39,412/- stands disallowed to the appellants on the ground that the activity of cleaning, packing of ceramic Foam Filters on which they have availed the credit does not amount to manufacture and as such, credit was not available. 2. The appellants' contention is that,....