https://www.taxtmi.com/caselaws?id=124872 The Tribunal held that the activity of applying fusion bonded epoxy coating on reinforced steel bars did not amount to manufacture. Regarding the reversal of Modvat credit on final products cleared without duty payment, the Tribunal relied on a Larger Bench decision to rule that the credit cannot be reversed if it was correctly utilized when the final product was dutiable. Consequently, the Tribunal set aside the impugned order and allowed the appeal, providing consequential relief to the appellant. en-us Fri, 09 Jan 2009 00:00:00 +0530 Tue, 16 Oct 2012 16:21:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124872 The Tribunal held that the activity of applying fusion bonded epoxy coating on reinforced steel bars did not amount to manufacture. Regarding the reversal of Modvat credit on final products cleared without duty payment, the Tribunal relied on a Larger Bench decision to rule that the credit cannot be reversed if it was correctly utilized when the final product was dutiable. Consequently, the Tribunal set aside the impugned order and allowed the appeal, providing consequential relief to the appellant. Case-Laws Central Excise Fri, 09 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124872