https://www.taxtmi.com/caselaws?id=204680 The court upheld the decision in favor of the respondent, allowing them to avail CENVAT credit on job work without intimating the department. The court found that the activity of crimping and soldering resulted in the manufacture of a distinct product, detonator, not falling under Business Auxiliary Services. Therefore, the denial of CENVAT credit by the Revenue was deemed unnecessary, and the appeal was rejected. en-us Wed, 29 Sep 2010 00:00:00 +0530 Thu, 02 Jun 2011 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204680 The court upheld the decision in favor of the respondent, allowing them to avail CENVAT credit on job work without intimating the department. The court found that the activity of crimping and soldering resulted in the manufacture of a distinct product, detonator, not falling under Business Auxiliary Services. Therefore, the denial of CENVAT credit by the Revenue was deemed unnecessary, and the appeal was rejected. Case-Laws Service Tax Wed, 29 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204680