https://www.taxtmi.com/caselaws?id=125806 Imported inputs falling under Chapters 84 and 85 were held to undergo manufacture where they were unpacked, assembled, fitted, tested, programmed, branded, serial numbered and packed for customer-specific use. Applying Note 6 to Section XVI, conversion of incomplete or unfinished goods into complete or finished goods was treated as manufacture, and the Tribunal followed earlier rulings recognising comparable processes as sufficient. On that basis, the assessee was eligible for Cenvat credit, and the appeals succeeded on merits with consequential relief. en-us Mon, 19 Jan 2009 00:00:00 +0530 Tue, 10 Apr 2018 09:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125806 Imported inputs falling under Chapters 84 and 85 were held to undergo manufacture where they were unpacked, assembled, fitted, tested, programmed, branded, serial numbered and packed for customer-specific use. Applying Note 6 to Section XVI, conversion of incomplete or unfinished goods into complete or finished goods was treated as manufacture, and the Tribunal followed earlier rulings recognising comparable processes as sufficient. On that basis, the assessee was eligible for Cenvat credit, and the appeals succeeded on merits with consequential relief. Case-Laws Central Excise Mon, 19 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125806