CENVAT admissible: Manufacturing Includes Blackening, Buffing, Inspection, Packing, etc.

Maini Precision Products Pvt Ltd Vs Commissioner of Central Excise (CESTAT Bangalore) CESTAT Bangalore held that various processes i.e. blackening, buffing, final inspection, packing etc. carried out on the inputs results into manufacture. Accordingly, CENVAT Credit on duty paid on inputs is admissible. Facts- The appellant are engaged in manufacturing of Fork lift truck parts, components for machinery, automobile parts etc. falling under Chapter 84 & 87 of Central Excise Tariff Act, 1985. During the period from 01.4.2004 to 31.3.2006 the appellant availed CENVAT Credit of Rs. 2,40,75,746/...