TaxTMI 
TaxTMI 
2018 (8) TMI 889
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....Respondent(s): Shri G.M. Sharma (AR) ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order wherein the Cenvat Credit taken on inputs has been denied on premise that the activity undertaken by the appellant does not amount to manufacture. 2. The facts of the case are that the appellants are engaged in manufacture of CI castings, the main input for manufacturing the Cas....
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....quently, they are not entitled to avail Cenvat credit on these CI Castings. 4. In these set of facts, a show cause notice was issued to the appellant and adjudication took place wherein the activity undertaken by the appellant was held does not amount to manufacture. Consequently, Cenvat credit taken on CI Castings was denied and demanded from the appellant along with interest and penalty was als....
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....ubmits as the appellant is availing Cenvat credit on this CI Castings and clearing the same on payment of duty, therefore, the duty payment shall be termed as reversal of Cenvat credit in the light of the decision of the Hon'ble High Court of Bombay in the case of Ajinkya Enterpreises Vs. Commissioner of Central Excise reported in 2013 (294) E.L.T.203 (Bom.), therefore, he prayed that the impugned....