Cenvat credit availed not to be reversed once duty on final product accepted

Rohm & Hass (I) Pvt Ltd Vs Commissioner of Central Excise and Customs (CESTAT Mumbai) CESTAT Mumbai held that once the duty on final products has been accepted by the department, CENVAT credit availed need not be reversed even if the activity docs not amount to manufacture. Facts- This appeal of M/s Rohm & Haas (I) P Ltd lies against order1 of Commissioner of Central Excise, Belapur holding the goods cleared by them, domestically and for export, between 2007 and 2011 as not liable to be charged to excise duty and, in consequence, ineligible to avail credit of ₹ 3,28,39,680 on ‘inpu...