https://www.taxtmi.com/caselaws?id=100413 Duty-paid tea purchased from outside and blended with an assessee's own manufactured tea can qualify as an input for Cenvat credit where the blended product is cleared on payment of excise duty on the entire quantity. On the stated facts, the bought-out tea formed part of the final dutiable product and was used in the manufacturing stream, so credit on the duty-paid input was available. The view that blending did not amount to manufacture did not, by itself, defeat the credit claim when duty had been paid on the blended tea and no revenue loss arose. en-us Mon, 10 Sep 2001 00:00:00 +0530 Wed, 01 Feb 2012 14:56:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100413 Duty-paid tea purchased from outside and blended with an assessee's own manufactured tea can qualify as an input for Cenvat credit where the blended product is cleared on payment of excise duty on the entire quantity. On the stated facts, the bought-out tea formed part of the final dutiable product and was used in the manufacturing stream, so credit on the duty-paid input was available. The view that blending did not amount to manufacture did not, by itself, defeat the credit claim when duty had been paid on the blended tea and no revenue loss arose. Case-Laws Central Excise Mon, 10 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100413