https://www.taxtmi.com/caselaws?id=122498 Cenvat credit need not be reversed where pipes were cleared on payment of duty but the process undertaken did not amount to manufacture. The Tribunal applied the settled principle that credit already taken on duty-paid inputs or goods is not to be reversed merely because the goods are later treated as non-dutiable, and it relied on earlier decisions following the same approach. It also noted revenue neutrality, since the duty paid would otherwise be refundable. The demand to reverse credit or pay duty was therefore unsustainable, and the assessee was not required to reverse the Cenvat credit. en-us Fri, 13 Oct 2006 00:00:00 +0530 Tue, 14 Aug 2012 11:26:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122498 Cenvat credit need not be reversed where pipes were cleared on payment of duty but the process undertaken did not amount to manufacture. The Tribunal applied the settled principle that credit already taken on duty-paid inputs or goods is not to be reversed merely because the goods are later treated as non-dutiable, and it relied on earlier decisions following the same approach. It also noted revenue neutrality, since the duty paid would otherwise be refundable. The demand to reverse credit or pay duty was therefore unsustainable, and the assessee was not required to reverse the Cenvat credit. Case-Laws Central Excise Fri, 13 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122498