https://www.taxtmi.com/caselaws?id=78492 The Tribunal held that the activity of cutting bronze, brass, and copper coils into strips did not amount to manufacturing as no new goods emerged. The demand for Cenvat credit, interest, and penalties was deemed unsustainable due to the limitation aspect, and the appellants' argument of disclosing all information and the possibility of passing on credit to buyers was considered. The Tribunal invoked Rule 14 and Sections 11A and 11AB, ultimately vacating the demands and ruling in favor of the appellants. en-us Thu, 25 Mar 2010 00:00:00 +0530 Mon, 22 Nov 2010 11:16:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78492 The Tribunal held that the activity of cutting bronze, brass, and copper coils into strips did not amount to manufacturing as no new goods emerged. The demand for Cenvat credit, interest, and penalties was deemed unsustainable due to the limitation aspect, and the appellants' argument of disclosing all information and the possibility of passing on credit to buyers was considered. The Tribunal invoked Rule 14 and Sections 11A and 11AB, ultimately vacating the demands and ruling in favor of the appellants. Case-Laws Central Excise Thu, 25 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78492