https://www.taxtmi.com/caselaws?id=77538 Steel tubes and pipes subjected only to cutting and electroplating were treated as not resulting in a new excisable product because the process did not amount to manufacture in the absence of a specific statutory definition. The input goods and the exported electroplated goods remained under the same chapter sub-heading, so the goods cleared for export were regarded as the same inputs procured by the assessee. Credit could therefore be reversed for export clearance, and relief linked to duty paid on inputs was accepted. An earlier decision in the assessee's own case was applied despite the different rule regime, and denial of Cenvat credit was held unsustainable. en-us Tue, 02 Mar 2010 00:00:00 +0530 Thu, 23 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77538 Steel tubes and pipes subjected only to cutting and electroplating were treated as not resulting in a new excisable product because the process did not amount to manufacture in the absence of a specific statutory definition. The input goods and the exported electroplated goods remained under the same chapter sub-heading, so the goods cleared for export were regarded as the same inputs procured by the assessee. Credit could therefore be reversed for export clearance, and relief linked to duty paid on inputs was accepted. An earlier decision in the assessee's own case was applied despite the different rule regime, and denial of Cenvat credit was held unsustainable. Case-Laws Central Excise Tue, 02 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77538