CENVAT Credit Case: Denial of Credit for Printing as Manufacturing Contradicts Show Cause Notice, Unsustainable Decision.

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....CENVAT Credit - scope of SCN - while proposing to recover duty, the process of printing was also considered as a process of manufacture. Therefore, denying credit holding that the process of printing does not amount to manufacture, is contrary to the very basis of show cause-cum-demand notice, hence, cannot be sustained.....