Appellate Tribunal Grants CENVAT Credit in Manufacturing Case

The Appellate Tribunal CESTAT Mumbai allowed the appeal, granting CENVAT credit to the appellant. Input credit was initially denied, but the Tribunal ruled in favor of the appellant, considering the activity as manufacturing. The decision, supported by a previous case and affirmed by the Bombay High Court, set aside the impugned order and allowed the appeal with consequential relief.

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The Appellate Tribunal CESTAT Mumbai allowed the appeal, granting CENVAT credit to the appellant. Input credit was denied initially, but the Tribunal ruled in favor of the appellant based on the activity being considered as manufacturing. The decision was supported by a previous case and affirmed by the Bombay High Court. The impugned order was set aside, and the appeal was allowed with consequential relief.

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