2019 (5) TMI 134

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....Nandakumar, AC (AR) ORDER Brief facts are that the appellants are engaged in manufacture of Refined Palmolien, Refined Palm Oil, Vansapathi, Acid Oil etc. During the course of audit, it was noticed that appellants had availed Cenvat credit on high quality RBD Palm Stearin procured by them. The department was of the view that the process does not amount to manufacture and hence appellants are....

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.... cannot be denied when the appellant has paid excise duty on the inputs and used the same for manufacture of final products which were also cleared on payment of duty. The decision in the case of Commissioner of Central Excise, Bangalore-V Vs M/s. Vishal Precision Steel Tubes & Strips Pvt. Ltd., reported in 2017 (349) E.L.T.686 (Kar.) was relied by the learned counsel to support the arguments. ....