2023 (8) TMI 600

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.... These four appeals are filed against the respective impugned orders. 2. Briefly stated the facts of the case are that the appellant are engaged in the manufacture of excisable goods viz. high-end precision cutting tools for metal industry falling under Chapter 73, 82 and 84 of CETA, 1985. They availed cenvat credit on the inputs imported and used in the manufacture of finished goods as well as cleared the inputs as such on payment of appropriate duty. Alleging that the appellant had availed irregular cenvat credit on the imported goods and cleared as such as the said tools neither inputs nor capital goods used in or in relation to the manufacture of their final products, hence show-cause notices were issued to them for different peri....

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....red by this Tribunal and Hon'ble High Courts of Karnataka, Gujarat and Bombay holding that once the inputs after being processed and the resultant cleared on payment of appropriate excise duty, cenvat credit availed on the inputs used in the manufacture of said finished goods cannot be held to be inadmissible even if the processes undertaken later found to be not amounting to manufacture. In support, he has referred to the judgment of Hon'ble Karnataka High Court in the case of CCE Vs. Vishal Precision Steel Tubes & Strips Pvt. Ltd. [2017 (349) ELT 686 (Kar.)], which followed the judgment of Hon'ble Bombay High Court in the case of CCE Vs. Ajinkya Enterprises [2013 (294) ELT 203 (Bom.)] and judgement of Gujarat High Court in the case of CCE....

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....aking note of the arguments of the Revenue more or less in the same line observed as follows:- 10. Apart from the above, in the present case, the assessment on decoiled HR/CR coils cleared from the factory of the assessee on payment of duty has neither been reversed nor it is held that the assessee is entitled to refund of duty paid at the time of clearing the decoiled HR/CR coils. In these circumstances, the CESTAT following its decision in the case of Ashok Enterprises - 2008 (221) E.L.T. 586 (T), Super Forgings - 2007 (217) E.L.T. 559 (T), S.A.I.L. - 2007 (220) E.L.T. 520 (T) = 2009 (15) S.T.R. 640 (Tribunal), M.P. Telelinks Limited - 2004 (178) E.L.T. 167 (T) and a decision of the Gujarat High Court in the case of CCE v. Creati....