<h1>Tribunal Rules Cutting Process Qualifies as 'Manufacture' u/s 2(f), Allowing Cenvat Credit for Exported Goods.</h1> The issue in question was whether goods that undergo a process not defined as 'manufacture' under Section 2(f) of the Central Excise Act, 1944, such as cutting, qualify for Cenvat credit. The revenue argued that without meeting the strict definition of 'manufacture,' the goods do not qualify for Cenvat credit, even if exported. However, the tribunal found that the process undertaken by the assessee was sufficient to be considered 'manufacture,' allowing them to claim Cenvat credit. The tribunal emphasized a liberal interpretation of the term 'manufacture' for input credit eligibility, supporting the assessee's entitlement to Cenvat credit.