https://www.taxtmi.com/caselaws?id=119938 Statutory treatment of the amount paid by a wire drawing unit as duty, after the Taxation Laws (Amendment) Act, 2006 recognised the activity as manufacture, supported Cenvat credit in the hands of the recipient manufacturer. The Tribunal held that once the payment was regarded as duty, credit could not be denied merely because the assessee had taken credit on that duty payment. The disallowance of credit and the penalty were held unsustainable, and the impugned order was set aside. en-us Thu, 17 Aug 2006 00:00:00 +0530 Sat, 14 Jul 2012 12:22:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119938 Statutory treatment of the amount paid by a wire drawing unit as duty, after the Taxation Laws (Amendment) Act, 2006 recognised the activity as manufacture, supported Cenvat credit in the hands of the recipient manufacturer. The Tribunal held that once the payment was regarded as duty, credit could not be denied merely because the assessee had taken credit on that duty payment. The disallowance of credit and the penalty were held unsustainable, and the impugned order was set aside. Case-Laws Central Excise Thu, 17 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119938